phd international tax law

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PhD-Program: DIBT / Doctoral Program in International Business Taxation

We are proud to announce that the WU has a “Doctoral Program in International Business Taxation” (DIBT) that is going into its 12th year. This is a 3-year PhD program offered in English only, and it is open to outstanding students from all over the world who are interested in an excellent doctoral education preparing them for doing research in international business taxation. The Doctoral Program provides high-quality interdisciplinary training for graduates in the field of international taxation, including and combining the disciplines of public finance, international tax law and cross border tax management. Although students will write their doctoral thesis in their own discipline (law, business, public finance, economic psychology), they will be exposed to intensive interdisciplinary discussions during their stay in Vienna. The opening of traditional tax training to other disciplines, such as economic psychology, history, political science, ethics and legal philosophy (always in the context of taxation), promotes a broadening of horizons and a more comprehensive approach to research questions. Best possible standards in both research and teaching are guaranteed by a faculty of renowned scholars, who have published in the most prominent journals of their respective research fields and have proven willingness and ability to do interdisciplinary research. The most distinguished professors in tax law, business administration and public finance are either on the faculty of this program or have agreed to teach courses, give workshops or to discuss research ideas and preliminary research results with the PhD students in Vienna. Students will be integrated into the research activities of the WU institutes dealing with taxation issues. During the first year, students will be required to attend many comprehensive courses to provide the basic knowledge necessary for research within their own discipline as well as for interdisciplinary research. The second and the third years will be dedicated to seminars on theories and methods and perspectives on taxation, a research stay abroad, additional optional workshops, and especially to research on the thesis. Throughout the three years, a research seminar will supplement the students’ training. We will admit a very limited number of students every year. For them tuition fees will be waived and they will be provided with the best possible conditions for conducting research. The DIBT continues to be supported by the Austrian Science Fund (FWF) and for a certain number of students we are therefore able to provide funding for their three-year stay at WU in Vienna! Current applications will be accepted from November 1, 2021 to February 15, 2022 for the upcoming academic year 2022/23. Please find more information below or at www.wu.ac.at/dibt , where you can also find the list of specific DIBT research areas.

PhD-DIBT-Brochure.pdf

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PhD Program International Business Taxation

The PhD Program in International Business Taxation provides a well-founded academic qualification specialized in tax law, business taxation, public sector finance, or other tax-related fields. Graduates have the knowledge and skills to analyze and understand tax-related situations, including crossborder tax issues, and to conduct independent research.

• Curriculum 2015, version 2022/23   ( pdf , 245 KB)

More detailled Information about the PhD programm in International Business Taxation is available on the  homepage of the program .

• Structure & Content

Degree awarded

Doctor of Philosophy, PhD

75 ECTS + Dissertation

Program duration

6 semesters

Language of instruction

Mode of study

Program start

winter semester

Program sheet DIBT

Information brochure doctoral/PhD programs

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International Taxation (LLM)

Program description.

In this LLM specialization , designed exclusively for foreign-trained lawyers, you'll gain a firm grounding in US international tax law and specialized training that reflects the globalization of tax law principles and practices.

For example, you'll receive sophisticated training in the US international tax system while choosing from the largest and most varied set of classes on tax treaties, international tax policy, and regional systems of tax available at any American law school. You'll also learn the nuts and bolts of US corporate taxation and international taxation in classes that cater to students who received their prior education abroad, and train in the most advanced tax research technologies. 

• Eligibility and Admission Standards
• How to Apply
• Scholarships and Financing

Program Requirements

The program requires the completion of 24 credits (or 27 credits if Introduction to U.S. Law and Introduction to U.S. Legal Practice not waived). Students must take 17 credits in the required tax courses listed below. The remaining seven credits may be satisfied by either tax or non-tax courses.

Online Courses

Some tax courses are available in an online format, but full-time students are generally very limited in which courses they can take by rules set by our law faculty, the NY bar examiners, and the USCIS (for those students studying on a visa). The 2020-2022 academic years allowed for more online courses to be taken by full-time students, but this regulatory flexibility has not been extended past Summer 2022. Again, if you are taking the NY bar exam or are studying on a visa, there may be additional restrictions. Specifically, the NY bar does not consider online courses to count towards eligibility for taking the bar examination (aside from exceptions made from Spring 2020 through Spring 2022). Additionally, foreign-educated students should consult with the  Office of Global Services to determine the effect of online classes on their visa status. Prior to Fall 2020, students in F visa status were allowed to take a single online course (up to a maximum of three credits) and were required to obtain registration approval from the Director of the Graduate Tax Program. Historically, students on a J visa could not apply any online courses toward their degree requirements.

Courses for New York Bar Exam Eligibility

Many students ask if it is possible to pursue the LLM in International Taxation while also taking 12 credits of coursework required for the New York bar examination. It is possible, though these students must complete 29 credits in total: 17 credits in tax coursework and 12 credits in coursework required for the New York bar examination. This plan entails taking the three credits of required summer Intro coursework and averaging 13 credits in both the fall and spring semesters.

Beginning in 2018-2019, students are required to meet an additional skills competency and professional values requirement under section 520.18 of the bar admission rules . This requirement need not be fulfilled in order to sit for the bar exam, but must be fulfilled in order to gain admission to the bar. Many students in the ITP have worked for one year or more as an attorney prior to the LLM, and this work will often fulfill this requirement under "pathway 5." It is also possible to fulfill this section 520.18 requirement by working for six months following graduation in a "law office" under "pathway four." Questions about pathways four and five are addressed on pages 20-24 of an  FAQ  document provided by the court. Additionally, the bar requires applicants to complete 50 hours of pro bono work and also pass a character and fitness evaluation. We provide assistance to students seeking to find pro bono opportunities. 

Sample Plan of Study

Learning outcomes.

In accordance with Revised ABA Standard 302; N.Y. Court of Appeals Rule 520.18(a)(1) please find an inventory of student learning outcomes that covers the areas of “substantive knowledge and procedural law”; lawyering skills; and “proper professional and ethical responsibilities to clients and the legal system.”

Tax law is relevant to a wide variety of legal matters, from corporate transactions to divorce negotiations to criminal prosecutions. At the federal level, the tax law is the primary means by which the government attempts to influence behavior in order to achieve public policy objectives, whether by encouraging individuals to donate money to charity, purchase health insurance or even ride public transportation to work. The basic  Income Taxation  course features a deep exploration of statutory law and examines why legislators drafted particular provisions of the tax law the way they did and whether they achieved their intended policy objectives. In order to take advantage of the vast tax curriculum at the Law School, the tax faculty strongly recommends that students enroll in  Income Taxation  during their 1L or 2L year, if possible. Students who desire to study tax further should next enroll in  Corporate Tax I & II , which examines the federal income tax treatment of corporations and their shareholders arising from various transactions including transfers to controlled corporations, distributions, redemptions, liquidations, acquisitive and divisive reorganizations.

In selecting from over 50 advanced tax courses offered at the Law School each year, students should consider taking courses within the following areas of tax specialization :

• Business Tax.  In addition to  Corporate Tax I & II , students planning to work on transactional matters at a corporate law firm or a major accounting firm should enroll in  Partnership Tax  and either  International Taxation I, II and/or III  or  Survey of International Taxation .
• Government/Policy . All students who plan to pursue a career in tax law may benefit from taking one of several tax policy offerings, including the  Tax Policy Colloquium ,  Tax and Social Policy Seminar  and/or the  Federal Budget Policy and Process Seminar.  Students who are interested in serving in government, working at a think tank or pursuing a career in legal academia are strongly encouraged to enroll in one or more of these seminars.  
• Individuals/Non-Profits . Students who desire to advise individual clients, rather than businesses, should consider enrolling in  Estate and Gift Taxation ,  Tax-Exempt Organizations , and/or  Tax Aspects of Charitable Giving .
• Tax Controversy.  Tax controversy involves the representation of taxpayers, both individuals and businesses, in disputes with the taxing authority (such as the IRS) at the administrative and judicial levels. Students who are drawn more to litigation than transactional work should consider this practice area. Students who are interested in tax controversy should enroll in  Survey of Tax Procedure ,  Tax Procedure , and/or  Tax Penalties & Prosecutions.

Find out more about  Tax  at NYU Law.

Policies Applying to the LLM

Nyu policies, school of law policies.

Full-time LLM in International Taxation students must take all courses in the on-campus format, with the possible exception of courses not offered in the on-campus format during their period of on campus study (typically the fall and spring semesters). (Additional limits are listed below.) The full-time program incorporates student/faculty interactions as we work through the problem method of instruction.

Students studying on an F-1 visa are limited in the number of online course credits they can take, students on a J visa may not take any online courses towards their degree requirements, and students whose first degree in law was from another country who are using the LLM to qualify for the New York Bar Exam should not take any online courses, as the bar exam does not count these credits towards their requirements.

Students may approach the Moses Center for  Student Accessibility to explore accommodations.  Exceptions can also be considered by the tax program in exigent circumstances that may not fall into the categories considered by the Moses Center, including, but not limited to: lengthy illness or injury, the scheduling of required courses only in the evening (conflicting with parenting obligations), etc.

University-wide policies can be found on the New York University Policy pages .

Additional academic policies can be found on the School of Law academic policies page . 

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King's College London

International tax law llm pathway.

Taxation of international business and investment has never been more important than today. We focus on the international legal framework that determines where and how profits of global businesses and mobile individuals are taxed. Exploring jurisdiction to tax, relief from double taxation, EU fundamental freedoms and taxation, transfer pricing, tax avoidance and VAT with experienced international tax practitioners, will provide the foundation for a variety of careers in this demanding but intensely practical subject and other areas of international business and financial law. You also have the chance to prepare simultaneously for the CIOT Advanced Diploma in International Taxation (ADIT)

Key benefits

• The programme is open to graduates in relevant areas other than law, who have appropriate professional experience such as with a law or accounting firm, in-house tax department or with a tax administration.
• Our close links with international tax law practitioners, as evidenced by Richard Lyal, Principal Legal Adviser to the EU Commission, who has represented the Commission in some 500 cases before the EU courts, the EFTA Court and the European Court of Human Rights, making the keynote address at our annual international tax seminar, held jointly with Chartered Institute of Taxation.
• You’ll need creativity, intellectual rigour and a willingness to work hard to be able to analyse legal and commercial concepts and then apply them to complex fact patterns. Good tax skills are highly prized by professional firms, government departments and companies. Many leaders in business and government honed their analytical and creative skills in studying or practising tax law.
• Through this pathway you will develop critical awareness of, and insights into, the taxation of cross-border situations that concern internationally mobile individuals and multinational enterprises. We study how citizens, businesses and governments manage the challenges of taxation in the international context.

Applying to the International Tax Law LLM pathway

If you wish to apply to the International Tax Law pathway route without a Law degree you must:

• Hold a recognised first degree in any discipline of at least hight upper second class honours standard or an equivalent overseas qualification (with a preference for degrees in accounting or other tax related fields) and
• Have at least 12 months appropriate work experience in the tax sector

Please note that applicants admitted to the LLM in Internation Tax Law on the basis of the aforementioned requirement must enrol for this specialist LLM programme only. Following admission, they will not be permitted to enrol for any other specialist LLM programmes or for our general LLM programme listed below, and will be obliged to select only modules offered under the LLM in Internation Tax Law.

What you will study

Once enrolled on the General LLM at King’s, students can choose modules to follow the International Tax Law pathway and achieve a specialist LLM in International Tax Law. Full-time students who complete the programme in one year will normally take modules totalling 180 credits.  To graduate with an International Tax Law LLM at least 120 credits must be taken within the pathway. This can be optional modules alone or a combination of optional modules and a writing project, providing its content is relevant to the pathway.    The range of International Tax Law LLM optional modules may typically include:  

• International Tax Law (30 credits)
• Taxation of Business Enterprises (30 credits)
• EU Tax Law (30 credits)
• International Tax Law: Transfer Pricing (15 credits)
• Value Added Tax (15 credits)

In addition, all students are required to take one of the following writing projects, detailed further on the General LLM prospectus page: 

• Dissertation (45 credits)
• Dissertation (60 credits)
• 10,000 word practice or research module (45 credits)

What our students and alumni say

“ Prior to coming to London, I was a barrister in tax litigation at Revenue Quebec. I decided to undertake an LLM in international tax to further my career on the global stage. I have chosen to study at King’s because of the quality of teaching and emphasis on practice provided by specialists from the profession. Furthermore, King’s extensive tax law library is a valuable research tool. The comparative approach of teaching has also bolstered my critical thinking about diff erent legal concepts. As a student of King’s we can attend conferences and seminars organised by renowned institutions, in particular, the International Fiscal Association. These are unique opportunities to develop a strong network of contacts. ”

To follow the International Tax Law pathway, you must first apply for the General LLM at King's. After enrolment you will select your pathway modules.

Pathway Leader

Professor Jonathan Schwarz

Visiting Professor

Professor Jonathan Schwarz is a practicing barrister at Temple Tax Chambers in London. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. Professor Schwarz has been listed as a leading tax barrister in both the Legal 500 by reference to recommendation for international corporate tax, and Chambers’ Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing.

For further questions, please enquire via King's Contact Centre.

Open days and events

Chat with current students and King's staff to find out about the courses we offer, life at King's and ask any questions you may have.

LLM in International Tax Law with Mazars

The School has partnered with the international accounting and advisory firm Mazars to offer a specialised LLM in International...

Other Master of Laws LLM Pathways

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• Graduate Tax Program
• Graduate Tax FAQ

International Tax Program FAQ

The LLM in International Taxation, referred to as the International Tax Program (ITP), is a program for foreign-trained tax attorneys whose first degree in law was earned outside the US. Many ITP students are practicing tax attorneys in other jurisdictions who may intend to return to their home jurisdiction following completion of the LLM, or who may instead intend to sit for the New York bar exam and look for either short term or long term employment in the US. Students who have earned a JD from an ABA-accredited law school are not eligible to apply to the ITP, but may instead apply to one of our other programs graduate tax programs.

Students who have earned a JD in the US who wish to study international tax topics may do so through our full-time LLM in Taxation, part-time LLM in Taxation, Executive LLM in Taxation, or Advanced Professional Certificate in International Taxation.

Students who have not yet earned any law degree may apply to study tax with us as part of either our part-time online Master of Studies in Law in Taxation program (intended for experienced CPAs and other finance professionals) or our full-time, on-campus JD program. 

The ITP is a small program of approximately 20-25 students who are typically experienced tax attorneys from around the world who earned their first law degree in the US. The (full-time) LLM in Taxation program typically enrolls 60-100 students and is mostly composed of recent graduates of US JD programs who are looking for entry level jobs in tax law.  5-10% of the full-time LLM in Taxation students are foreign trained attorneys.  In both programs, students generally all get to know each other, but the ITP students typically feel very connected to each other due to the small size of their program.

The ITP has 17 credits of specific required tax courses, including a deal course which places students in small groups to negotiate a simulated cross-border transaction with the help of outside advisors from practice. The full-time LLM in Taxation degree requires a similar number of tax credits, but allows for much more flexibility in terms of which tax courses one takes. Both programs have significant events, but the ITP hosts about 13-14 small lunches each year which feature a range of exciting speakers. Past speakers have included senior officials from the US government and the UN, in-house tax lawyers for US multinationals, law professors, and law and accounting firm partners from around the world.

You can find the listing of ITP required courses here.

Many students find it convenient to live on campus in student housing. The campus is situated in Greenwich Village, a desirable neighborhood which is home to a mix of students and well-off New Yorkers. The center of the neighborhood is Washington Square Park.  The neighborhood has been home to many famous authors, artists, musicians, dancers, playwrights, and thinkers for many years.  Many important social movements have found their start in the Village. It is a great place to live, and students find it convenient to live nearby so that they can study together. Some students do live off campus and commute to the campus using the subway. New York City has many great neighborhoods.

Generally, yes, either program can be structured to allow a student to take both the required credits for those degree programs as well as the 12 credits of coursework required to “cure” a non-US law degree.  Unfortunately, no tax courses count towards the bar exam requirements, but up to four of those 12bar exam credits can be taken in the weeks prior to the start of the fall and spring semester, leaving only 8 bar-related credits to be earned during the fall and spring semesters.

It depends. In California, a licensed attorney may be able to sit for the bar exam without an LLM. In New York, an attorney with a common law education might be able to sit for the bar exam without the LLM.

The New York bar examiners require a prior non-US law degree to be both substantively and durationally equivalent to a US JD degree.  I.e., a common law degree that is at least 3 years in duration. An LLM can be used to cure one, but not both, of those issues.  Not all common law jurisdictions are deemed to suffice, however. Online degrees or courses are not deemed sufficient. The bar examiners will review your educational credentials to determine if you are eligible to sit for the bar exam or if you can “cure” your prior law degree with an LLM.  https://www.nybarexam.org/Foreign/ForeignLegalEducation.htm  

Many LLM students have a first law degree from a civil law jurisdiction and need to “cure” the substantive aspect of their degree by earning an on campus LLM within two years, and by taking 12 credits of coursework that meet the requirements of New York’s section 520.6 rule. 

No, the New York bar examiners do not recognize online classes or degree programs taken in the US or elsewhere as part of your first degree in law or as part of an LLM. 

In order to work at a law firm as an attorney, one must take and pass the bar exam, satisfy other requirements, and be sworn into the bar in the state in which they will practice. Each state within the US licenses attorneys separately. New York is one state that does allow foreign-trained attorneys to sit for their bar exam. California is another, if a student is already a licensed attorney in their home jurisdiction. The bar passage rates for foreign-trained attorneys in New York tend to be significantly higher in New York than in California.

The CA exam is three days long, while the New York (NY) uniform bar exam is two days plus an online NY-specific exam which one takes later on. The overall pass rate is much lower for the California bar than for the NY bar. In one recent year, the pass rates were 83% in NY and 63% in CA, just looking at JD test takers—not including LLMs. https://www.latimes.com/opinion/op-ed/la-oe-faigman-california-bar-exam-20181129-story.html    

Looking just at foreign trained attorneys, the pass rate for CA’s February exam was recently between 10.7---18%.  http://www.calbar.ca.gov/Portals/0/documents/FEB2019_CBX_Statistics.pdf      

The July offering’s pass rate for foreign-trained attorneys was a bit better: 13.1---18.8% http://www.calbar.ca.gov/Portals/0/documents/admissions/JULY2018_CBX_Statistics.pdf    

In NY, as many as 50% of all first time foreign-trained attorneys recently passed the bar exam: https://www.nybarexam.org/ExamStats/2018_NY_Bar_Exam_PassRates.pdf  

Some employers, such as the “big four” accounting firms, may have some positions where one is advising on foreign law and not US law—the “country desks” in New York, for example. These positions are generally short term and do not typically require bar exam membership since they do not involve advising on US law.  The accounting firms generally do want to see a bar membership or CPA (certified public accountant) license in order to progress within their organizations, however they tend not to care which state one  is licensed in. Law firms do require bar membership in their state in order to practice there.

Yes, after sitting for and passing the uniform bar exam, the New York law exam, and the multistate professional responsibility exam (MPRE), one must also pass a character and fitness review, perform 50 hours of pro bono legal services here or elsewhere, and either have worked for one year as a lawyer in your home jurisdiction or for six months after the LLM in a “law office.” We are not clear if an accounting firm practice would count as a “law office” for this purpose.

Generally the answer is "No," but it has been done. There are 17 required credits for the ITP, all of which are offered only during the daytime. Our part-time tax LLM program offers evening courses and fewer specific required classes. If one were to also try to satisfy the NY bar exam requirements at the same time as taking the ITP, that would entail completing all 29 credits in two academic years, per the bar examiners’ requirements, taking no more than four credits outside of the typical fall and spring semesters.

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Global main menu

International tax law llm.

Part of: Law

The International Tax Law LLM is widely regarded as one of the leading tax programmes in the world. It consistently attracts high-calibre international students from jurisdictions around the world. Their varied academic and professional perspectives enrich the learning experience and provide many opportunities for networking.

• Study on a programme regarded as one of the  leading tax programmes in the world
• Develop your skills, whether you intend to enter or return to private practice, in-house employment or government service
• Selected modules and dissertations can be used to prepare for the  Advanced Diploma in International Taxation (ADIT) exam papers.

Prospective students from Thailand should apply instead to the Tax Law LLM , which is accredited in Thailand. The structure of the programmes is the same except for the degree titles. Students cannot apply for both programmes.

Interested to find out more? Catch up on our Tax Law programme webinar with Dr Bernard Schneider here .

Study options

• Full-time September 2024 | 1 year
• Part-time September 2024 | 2 years

What you'll study

The International Tax Law LLM provides a comprehensive programme of study in tax law with a strong international and comparative focus. International taxation has grown in importance and salience in recent years, and the LLM programme is designed to give students a thorough grounding in both substantive tax rules and tax policy and to equip them for future practice. We offer a range of international, jurisdiction specific and subject specific modules, all of which are taught by leading academics and practitioners.

You will be offered a varied selection of taught modules from which you can choose, enabling you to gear your qualification to your desired career trajectory. You do not have to choose your modules until you have had the opportunity to learn about them in greater detail during your comprehensive induction period.

Please note that not all elective modules will be offered every year.

You will have access to an excellent series of lectures in  Critical Thinking and Writing in Law to help you to improve your writing and research in law skills.

We only allow one application from our range of LLM programmes so please ensure you apply for your main programme of interest. Please note you can request to change programme at offer stage via your MYSIS admissions portal and also request this after enrolment via the School of Law Taught Programme office.

Join  the Queen Mary Network and speak to our community about this programme.

You will need to complete 180 credits in total:

Full year programme:

• 180 credits of taught modules (this can include a 30-credit elective dissertation)

Please see the link to the academic year plan for an idea of the structure of the programme and key periods of assessment:

• September 2023 Full year programme

Draft timetables

• PG Law programme draft timetable semester A23 [PDF 815KB]
• PG Law programme draft timetable semester B23 [PDF 721KB]
• PG Law programme draft timetable semester C23 [PDF 617KB]

Prospective students from Thailand should apply instead to the  Tax Law LLM , which is accredited in Thailand. The structure of the two programmes is the same except for the degree titles. Students cannot apply for both programmes.

View the full list of modules on this programme .

• You will be assessed by a range of methods combining examinations and coursework which will be fully explained in your student pack available during induction.
• For any elective dissertation, you will undertake self-directed research and writing with the support of an allocated supervisor.

Read our  FAQs for more information about applying to us .

I would recommend this programme to anyone interested in bolstering their knowledge in Tax Law with an international and comparative focus. — Mauricio Ramírez Sepúlveda, International Tax Law LLM (2023)

You will be taught in a mixture of formal lectures and small group seminars. The seminars are designed to generate informed discussion around set topics, and may involve student presentations and group exercises as well as open discussion. 

You will have a team of advisers to support you, including the LLM and Research Directors, your dissertation supervisor and tutors and your module convenors.

Dr Bernard Schneider

BA, JD, LLM (Taxation), MIA, PhD

Dr Schneider is Senior Lecturer in International Tax Law, Academic Director of the Institute of Tax Law and Director of the International Tax Law LLM at the Centre for Commercial Law Studies. He teaches international and comparative, US and Chinese taxation. Dr Schneider’s main research interests are in the areas of international and comparative tax law, tax administration and procedure, the taxation of individuals, taxation in emerging and developing countries and the US and Chinese tax systems. He wrote his PhD thesis on the development of the Chinese income tax system.

Professor Christiana HJI Panayi

Professor Panayi has published extensively in the area of EU and international tax law. She has designed and conducted workshops on international and EU tax law for Her Majesty’s Revenue and Customs, the UK Treasury and various European organisations and accounting firms.

Dr Vasiliki Koukoulioti

LLB, LLM, PhD

Dr Koukoulioti is Lecturer in Tax Law and teaches Tax and Technology, International Tax Law and Transfer Pricing at the Center for Commercial Law Studies. Her main research interests are in the areas of tax law and technology, international tax law and tax policy. She wrote her PhD thesis on the application of the benefit principle in a globalised economy. She is a Greek qualified lawyer and has practiced tax law for several years.

Mr Richard Walters

LLB (Hons), MA, Diploma in EU Law, Barrister

Mr Walters has been involved in many notable cases including eight House of Lords/Supreme Court cases. He was the lead lawyer in the bill team which introduced Stamp Duty Land Tax and the reform of taxation of pensions. He also worked on secondment at the Attorney General’s Office.

Where you'll learn

• Free access to online databases and collections including: LexisNexis, Westlaw, Justis, Eur-lex, Hein-Online and many more
• The Postgraduate School of Law Centre in Lincoln's Inn Fields and the Graduate Centre at Mile End
• Queen Mary’s excellent Law Library and European Documentation Centre
• Access to the University of London’s Institute of Advanced Legal Studies (IALS) and the Library at Senate House

Teaching is primarily based at the School of Law's postgraduate centre, the Centre for Commercial Law Studies (CCLS), located in   Lincoln's Inn Fields . This area is home to numerous barristers’ chambers and law firms and is a short walk from the Royal Courts of Justice. Our academics and students interact with leading legal professionals, many of whom regularly teach and take part in our seminars and conferences.

Depending on the modules you choose, you may also have classes at the  Mile End Campus   or at one of the Queen Mary central campus locations ( Charterhouse Square   or   West Smithfield ).

About the School

The school of law.

The School of Law is part of Queen Mary University of London, a member of both the University of London and the  Russell Group.   The School was ranked 7th in the UK and 32nd in the world by QS World University Rankings by Subject 2023 , and 10th in the UK  and 50th in world in the Times Higher Education World University Rankings 2024 by subject .

The School of Law has consistently been ranked in the top 10 law schools in the UK for the quality of our research and teaching, and many of our internationally recognised staff act as advisers to governments, industry and NGOs, both nationally and internationally.

The School's central focus is on the role of law and its institutions in contemporary international society. The School of Law is divided into two organisational units: the Department of Law and the Centre for Commercial Law Studies (CCLS). The School of Law hosts the largest and most diverse LLM programme in the UK.

School of Law

• Tel: +44 (0)20 7882 8223

Career paths

This programme will enhance your career options by allowing you to specialise in the highly sought after interdisciplinary areas of law, economics and finance. There is a very high rate of employment of our students within six months of graduation. We have specialist career advisers who organise events and assist with finding internship opportunities at UK and international law firms and other employers.

Graduates of this programme have gone on to work as:

• an Indirect Tax Senior Manager in Ernst & Young.
• a Managing Partner of SK Attorneys.
• a Tax Director for Africa, Middle East & Central Asia for Alstom.

After graduating from Queen Mary, you join our network of alumni from over 100 countries , and get access to exclusive benefits and networking opportunities.

The deeper understanding that I achieved has strengthened my career as I feel confident that I have a new standpoint from which I can look at practical issues and solve them with relevant materials to support any conclusion I arrive at. — Mauricio Ramírez Sepúlveda, International Tax Law LLM (2023)

Fees and funding

Full-time study.

September 2024 | 1 year

• Home: £18,850
• Overseas: £29,950 EU/EEA/Swiss students

Conditional deposit

Overseas: £2000 Information about deposits

Part-time study

September 2024 | 2 years

• Home: £9,450
• Overseas: £15,000 EU/EEA/Swiss students

Queen Mary alumni can get a £1000, 10% or 20% discount on their fees depending on the programme of study. Find out more about the Alumni Loyalty Award

There are a number of ways you can fund your postgraduate degree.

School of Law scholarships

The School of Law offers a range of scholarships for Law Masters programmes each year, including the new School of Law Postgraduate Scholarships . Full details are made available on the law funding page from October – November each year.

Other sources of funding

• Scholarships and bursaries
• Postgraduate loans (UK students)
• Country-specific scholarships for international students

Our Advice and Counselling service offers specialist support on financial issues, which you can access as soon as you apply for a place at Queen Mary. Before you apply, you can access our funding guides and advice on managing your money:

• Advice for UK and EU students
• Advice for international students

Entry requirements

Degree requirements.

Law graduates with a 2:2 honours degree who also have other legal qualifications and/or substantial professional legal experience may also qualify.

Other routes

Non-law graduates with a minimum second class honours degree, that have also obtained a Merit (or 60 per cent) in the Common Professional Examination (CPE) or Graduate Diploma in Law (GDL) recognised by the UK professional bodies, may also qualify. Non-law graduates may also be considered on the basis of exceptional professional experience (of at least five years) in a legal area or an area directly related to their programme of study.

Find out more about how to apply for our postgraduate taught courses.

International

Afghanistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Master Degree from a recognised institution. UK 1st class degree: 90%; or GPA 3.7 out of 4.0 UK 2:1 degree: 80%; or GPA 3.0 out of 4.0 UK 2:2 degree: 70%; or GPA 2.4 out of 4.0

Albania We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7 out of 10

Algeria We normally consider the following qualifications for entry to our postgraduate taught programmes: Licence; Diplome de [subject area]; Diplome d'Etudes Superieures; Diplome de Docteur end Pharmacie; or Diplome de Docteur en Medecine from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Angola We normally consider the following qualifications for entry to our postgraduate taught programmes: Grau de Licenciado/a (minimum 4 years) from selected institutions. UK 1st class degree: 17 out of 20 UK 2:1 degree: 15 out of 20 UK 2:2 degree: 13 out of 20

Argentina We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo/ Grado de Licenciado/ Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 9 out of 10 UK 2:1 degree: 7.5 out of 10 UK 2:2 degree: 6.5 out of 10

Armenia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 87 out of 100 UK 2:1 degree: 75 out of 100 UK 2:2 degree: 61 out of 100

Australia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) or Bachelor Honours degree from a recognised institution. UK 1st class degree: High Distinction; or First Class with Honours UK 2:1 degree: Distinction; or Upper Second Class with Honours UK 2:2 degree: Credit; or Lower Second Class with Honours

Austria We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 1.5 out of 5.0 UK 2:1 degree: 2.5 out of 5.0 UK 2:2 degree: 3.5 out of 5.0

The above relates to grading scale where 1 is the highest and 5 is the lowest.

Azerbaijan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 90%; or GPA 4.7 out of 5 UK 2:1 degree: 80%; or GPA 4 out of 5 UK 2:2 degree: 70%; or GPA 3.5 out of 5

Bahamas We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from the University of West Indies. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Bahrain We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or 90 out of 100 UK 2:1 degree: GPA 3.0 out of 4.0; or 80 out of 100 UK 2:2 degree: GPA 2.3 out of 4.0; or 74 out of 100

Bangladesh We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: GPA 3.2 to 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 to 3.3 out of 4.0 UK 2:2 degree: GPA 2.3 to 2.7 out of 4.0

Offer conditions will vary depending on the institution you are applying from.  For some institutions/degrees we will ask for different grades to above, so this is only a guide. 

Barbados We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from the University of West Indies, Cave Hill or Barbados Community College. UK 1st class degree: First Class Honours*; or GPA 3.7 out of 4.0** UK 2:1 degree: Upper Second Class Honours*; or GPA 3.0 out of 4.0** UK 2:2 degree: Lower Second Class Honours*; or GPA 2.4 out of 4.0**

*relates to: the University of West Indies, Cave Hill.

**relates to: Barbados Community College.

Belarus We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma (minimum 4 years) from a recognised institution. UK 1st class degree: 9 out of 10; or 4.7 out of 5 UK 2:1 degree: 7 out of 10; or 4 out of 5 UK 2:2 degree: 5 out of 10; or 3.5 out of 5

Belgium We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 80% or 16/20*; or 78%** UK 2:1 degree: 70% or 14/20*; or 72%** UK 2:2 degree: 60% or 12/20*; or 65%**

*Flanders (Dutch-speaking)/ Wallonia (French-speaking) **German-speaking

Belize We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from the University of West Indies. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Benin We normally consider the following qualifications for entry to our postgraduate taught programmes: Maitrise or Masters from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Bolivia We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Bachiller Universitario or Licenciado / Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 85%* or 80%** UK 2:1 degree: 75%* or 70%** UK 2:2 degree: 65%* or 60%**

*relates to: Titulo de Bachiller Universitario

**relates to: Licenciado / Titulo de [subject area] 

Bosnia and Herzegovina We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8.5 out of 10 UK 2:2 degree: 7.5 out of 10

Botswana We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 5 years) or Master Degree from the University of Botswana. UK 1st class degree: 80% UK 2:1 degree: 70% UK 2:2 degree: 60%

Brazil We normally consider the following qualifications for entry to our postgraduate taught programmes: Título de Bacharel / Título de [subject area] or Título de Licenciado/a (minimum 4 years) from a recognised institution. UK 1st class degree: 8.25 out of 10 UK 2:1 degree: 7.5 out of 10 UK 2:2 degree: 6.5 out of 10

The above grades assumes that the grading scale has a pass mark of 5.

Brunei We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours degree from a recognised institution. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Bulgaria We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 5.75 out of 6.0 UK 2:1 degree: 4.75 out of 6.0 UK 2:2 degree: 4.0 out of 6.0

Burundi We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Etudes Approfondies from a recognised institution. UK 1st class degree: 85%; or 16 out of 20 UK 2:1 degree: 75%; or 14 out of 20 UK 2:2 degree: 60%; or 12 out of 20

Cambodia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 80%; or GPA 3.5 out of 4.0 UK 2:1 degree: 70%; or GPA 3.0 out of 4.0 UK 2:2 degree: 60%; or GPA 2.35 out of 4.0

Cameroon We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree; Licence; Diplome d'Etudes Superieures de Commerce; Diplome d'Ingenieur de Conception/ Travaux; Doctorat en Medecine/ Pharmacie; or Maitrise or Master 1 from selected institutions. UK 1st class degree: 16 out of 20; or GPA 3.6 out of 4.0 UK 2:1 degree: 14 out of 20; or GPA 3.0 out of 4.0 UK 2:2 degree: 12 out of 20; or GPA 2.5 out of 4.0

Canada We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Bachelor Honours Degree from a recognised institution. UK 1st class degree: GPA 3.6 out of 4.0 UK 2:1 degree: GPA 3.2 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Chile We normally consider the following qualifications for entry to our postgraduate taught programmes: Grado de Licenciado en [subject area] or Titulo (Professional) de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 6.5 out of 7 UK 2:1 degree: 5.5 out of 7 UK 2:2 degree: 5 out of 7

China We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: 85 to 95% UK 2:1 degree: 75 to 85% UK 2:2 degree: 70 to 80%

Offer conditions will vary depending on the institution you are applying from.  

Colombia We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado en [subject area] or Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 4.60 out of 5.00 UK 2:1 degree: 4.00 out of 5.00 UK 2:2 degree: 3.50 out of 5.00

Congo, Dem. Rep. of We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Etudes Approfondies or Diplome d'Etudes Speciales from a recognised institution. UK 1st class degree: 16 out of 20; or 90% UK 2:1 degree: 14 out of 20; or 80% UK 2:2 degree: 12 out of 20; or 70%

Congo, Rep. of We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Etudes Superieures or Maitrise from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Costa Rica We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachiller or Licenciado from a recognised institution. UK 1st class degree: 9 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7.5 out of 10

Croatia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Advanced Diploma of Higher Education Level VII/1 (Diploma - Visoko obrazovanje) from a recognised institution. UK 1st class degree: 4.5 out of 5 UK 2:1 degree: 4 out of 5 UK 2:2 degree: 3 out of 5

Cuba We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/ Arquitecto/ Doctor/ Ingeniero from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4 out of 5 UK 2:2 degree: 3.5 out of 5

Cyprus We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 8 out of 10; or GPA 3.7 out of 4.0 UK 2:1 degree: 7.0 out of 10; or GPA 3.0 out of 4.0 UK 2:2 degree: 6.0 out of 10; or GPA 2.5 out of 4.0

Czech Republic We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 1.2 out of 4 UK 2:1 degree: 1.5 out of 4 UK 2:2 degree: 2.5 out of 4

The above relates to grading scale where 1 is the highest and 4 is the lowest.

Denmark We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor degree from a recognised institution. UK 1st class degree: 12 out of 12 (2007 onwards); or 11 out of 13 (before 2007) UK 2:1 degree: 7 out of 12 (2007 onwards); or 8 out of 13 (before 2007) UK 2:2 degree: 4 out of 12 (2007 onwards); or 7 out of 13 (before 2007)

Dominican Republic We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado/ Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 95/100 UK 2:1 degree: 85/100 UK 2:2 degree: 78/100

Ecuador We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado / Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 90%; or 9/10; or 19/20; or GPA 3.7 out of 4.0 UK 2:1 degree: 80%; or 8/10; or 18/20; or GPA 3.0 out of 4.0 UK 2:2 degree: 70%; or 7/10; or 14/20; or GPA 2.4 out of 4.0

Egypt We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: 85%; or GPA 3.7 out of 4 UK 2:1 degree: 75%; or GPA 3.0 out of 4 UK 2:2 degree: 65%; or GPA 2.5 out of 4

El Salvador We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado/ Titulo de [subject area] (minimum 5 years) from a recognised institution. UK 1st class degree: 8.5 out of 10 UK 2:1 degree: 7.5 out of 10 UK 2:2 degree: 6.5 out of 10

Eritrea We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.4 out of 4.0

Estonia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree; University Specialist's Diploma; or Professional Higher Education Diploma from a recognised institution. UK 1st class degree: 4.5 out of 5 UK 2:1 degree: 3.5 out of 5 UK 2:2 degree: 2 out of 5

The above grades assumes that 1 is the pass mark. 

Eswatini We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 80% UK 2:1 degree: 70% UK 2:2 degree: 60%

Ethiopia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Fiji We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from one of the following institutions: Fiji National University, the University of Fiji, or the University of South Pacific, Fiji. UK 1st class degree: GPA 4.0 out of 5.0*; or overall grade A with High Distinction pass**; or GPA 4.0 out of 4.5*** UK 2:1 degree: GPA 3.33 out of 5.0*; or overall grade B with Credit pass**; or GPA 3.5 out of 4.5*** UK 2:2 degree: GPA 2.33 out of 5.0*; or overall grade S (Satisfactory)**; or GPA 2.5 out of 4.5***

*relates to Fiji National University

**relate to the University of Fiji

***relates to the University of South Pacific, Fiji

Finland We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree/ Kandidaatti/ Kandidat (minimum 180 ECTS credits) from a recognised institution; or Bachelor degree (Ammattikorkeakoulututkinto/ Yrkeshögskoleexamen) from a recognised University of Applied Sciences. UK 1st class degree: 4.5 out of 5; or 2.8 out of 3 UK 2:1 degree: 3.5 out of 5; or 2 out of 3 UK 2:2 degree: 2.5 out of 5; or 1.4 out of 3

France We normally consider the following qualifications for entry to our postgraduate taught programmes: Licence; Grade de Licence; Diplome d'Ingenieur; or Maitrise from a recognised institution. UK 1st class degree: 14 out of 20 UK 2:1 degree: 12 out of 20 UK 2:2 degree: 11 out of 20

Gambia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 80%; or GPA 4.0 out of 4.3 UK 2:1 degree: 67%; or GPA 3.3 out of 4.3 UK 2:2 degree: 60%; or GPA 2.7 out of 4.3

Georgia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma (minimum 4 years) from a recognised institution. UK 1st class degree: 91 out of 100; or 4.7 out of 5 UK 2:1 degree: 81 out of 100; or 4 out of 5 UK 2:2 degree: 71 out of 100; or 3.5 out of 5

Germany We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 1.5 out of 5.0 UK 2:1 degree: 2.5 out of 5.0 UK 2:2 degree: 3.5 out of 5.0

Ghana We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: First Class UK 2:1 degree: Second Class (Upper Division) UK 2:2 degree: Second Class (Lower Division)

Greece We normally consider the following qualifications for entry to our postgraduate taught programmes: Degrees from recognised selected institutions in the University sector or Degrees (awarded after 2003) from recognised Technological Educational Institutes. UK 1st class degree: 8 out of 10*; or 9 out of 10** UK 2:1 degree: 7 out of 10*; or 7.5 out of 10** UK 2:2 degree: 6 out of 10*; or 6.8 out of 10**

*Relates to degrees from the University Sector. **Relates to degrees from Technological Educational Institutes.

Grenada We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from the University of West Indies. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Guatemala We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado / Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 90% UK 2:1 degree: 80% UK 2:2 degree: 70%

The above grades assumes that the pass mark is 61% or less.

Guinea We normally consider the following qualifications for entry to our postgraduate taught programmes: Master; Maitrise; Diplome d'Etudes Superieures; or Diplome d'Etudes Approfondies from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Guyana We normally consider the following qualifications for entry to our postgraduate taught programmes: Graduate Diploma (Postgraduate) or Masters degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.4 out of 4.0

Honduras We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/a / Grado Academico de Licenciatura (minimum 4 years) from a recognised institution. UK 1st class degree: 90%; or 4.7 out of 5; or GPA 3.7 out of 4.0 UK 2:1 degree: 80%; or 4.0 out of 5; or GPA 3.0 out of 4.0 UK 2:2 degree: 70%; or 3.5 out of 5; or GPA 2.4 out of 4.0

Hong Kong We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree from selected institutions. UK 1st class degree: First Class Honours UK 2:1 degree: Upper Second Class Honours UK 2:2 degree: Lower Second Class Honours

Hungary We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor degree (Alapfokozat) or University Diploma (Egyetemi Oklevel) from a recognised institution. UK 1st class degree: 4.75 out of 5 UK 2:1 degree: 4 out of 5 UK 2:2 degree: 3.5 out of 5

Iceland We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor degree (Baccalaureus or Bakkalarprof) from a recognised institution. UK 1st class degree: 8.25 out of 10 UK 2:1 degree: 7.25 out of 10 UK 2:2 degree: 6.5 out of 10

India We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from selected institutions. UK 1st class degree: 75% to 80% UK 2:1 degree: 60% to 70% UK 2:2 degree: 50% to 60%

Offer conditions will vary depending on the institution you are applying from.  For some institutions/degrees we will ask for different grades to above, so this is only a guide.  

For India, offers may be made on the GPA scale.

We do not consider the Bachelor of Vocation (B. Voc.) for Masters entry.

Indonesia We normally consider the following qualifications for entry to our postgraduate taught programmes: Sarjna I (S1) Bachelor Degree or Diploma IV (D4) (minimum 4 years) from selected degree programmes and institutions. UK 1st class degree: GPA 3.6 to 3.8 out of 4.0 UK 2:1 degree: GPA 3.0 to 3.2 out of 4.0 UK 2:2 degree: GPA 2.67 to 2.8 out of 4.0

Offer conditions will vary depending on the institution you are applying from and the degree that you study.

Iran We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 17.5 to 18.5 out of 20 UK 2:1 degree: 15 to 16 out of 20 UK 2:2 degree: 13.5 to 14 out of 20

Iraq We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from a recognised institution. UK 1st class degree: 85 out of 100 UK 2:1 degree: 75 out of 100 UK 2:2 degree: 60 out of 100

Ireland We normally consider the following qualifications for entry to our postgraduate taught programmes: Honours Bachelor Degree from a recognised institution. UK 1st class degree: First Class Honours UK 2:1 degree: Second Class Honours Grade I UK 2:2 degree: Second Class Honours Grade II

Israel We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 90% UK 2:1 degree: 80% UK 2:2 degree: 65%

Italy We normally consider the following qualifications for entry to our postgraduate taught programmes: Laurea (180 ECTS credits) from a recognised institution. UK 1st class degree: 110 out of 110 UK 2:1 degree: 105 out of 110 UK 2:2 degree: 94 out of 110

Cote D’ivoire (Ivory Coast) We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Ingenieur; Doctorat en Medicine; Maitrise; Master; Diplome d'Etudes Approfondies; or Diplome d'Etudes Superieures Specialisees from selected institutions. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Jamaica We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from the University of West Indies (UWI) or a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or First Class Honours from the UWI UK 2:1 degree: GPA 3.0 out of 4.0; or Upper Second Class Honours from the UWI UK 2:2 degree: GPA 2.4 out of 4.0; or Lower Second Class Honours from the UWI

Japan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: S overall* or A overall**; or 90%; or GPA 3.70 out of 4.00 UK 2:1 degree: A overall* or B overall**; or 80%; or GPA 3.00 out of 4.00 UK 2:2 degree: B overall* or C overall**; or 70%; or GPA 2.3 out of 4.00

*Overall mark is from the grading scale: S, A, B, C (S is highest mark) **Overall mark is from the grading scale: A, B, C, D (A is highest mark)

Jordan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 85%; or GPA of 3.7 out of 4.0 UK 2:1 degree: 75%; or GPA of 3.0 out of 4.0 UK 2:2 degree: 70%; or GPA of 2.5 out of 4.0

Kazakhstan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 3.8 out of 4.0/4.33; or 4.7 out of 5 UK 2:1 degree: 3.33 out of 4.0/4.33; or 4.0 out of 5 UK 2:2 degree: 2.67 out of 4.0/4.33; or 3.5 out of 5

Kenya We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from a recognised institution. UK 1st class degree: First Class Honours; or GPA 3.6 out of 4.0 UK 2:1 degree: Second Class Honours Upper Division; or GPA 3.0 out of 4.0 UK 2:2 degree: Second Class Honours Lower Division; or GPA 2.4 out of 4.0

Kosovo We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8.5 out of 10 UK 2:2 degree: 7.5 out of 10

Kuwait We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.67 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.67 out of 4.0

Kyrgyzstan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma (minimum 4 years) from a recognised institution. UK 1st class degree: 4.7 out of 5; or GPA 3.7 out of 4 UK 2:1 degree: 4.0 out of 5; or GPA 3.0 out of 4 UK 2:2 degree: 3.5 out of 5; or GPA 2.4 out of 4

Laos We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.4 out of 4.0

Latvia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (awarded after 2002) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 7.5 out of 10 UK 2:2 degree: 6 out of 10

Lebanon We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree; Licence; or Maitrise from a recognised institution. UK 1st class degree: 90% or Grade A; or GPA 3.7 out of 4.0; or 16 out of 20 (French system) UK 2:1 degree: 80% or Grade B; or GPA 3.0 out of 4.0; or 13 out of 20 (French system) UK 2:2 degree: 70% or Grade C; or GPA 2.5 out of 4.0; or 12 out of 20 (French system)

Lesotho We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree (minimum 5 years total HE study); Masters Degree or Postgraduate Diploma from selected institutions. UK 1st class degree: 80% UK 2:1 degree: 70% UK 2:2 degree: 60%

Liberia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 90% or GPA 3.7 out of 4.0 UK 2:1 degree: 80% or GPA 3.0 out of 4.0 UK 2:2 degree: 70% or GPA 2.4 out of 4.0

Libya We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: 85%; or 3.7 out of 4.0 GPA UK 2:1 degree: 75%; or 3.0 out of 4.0 GPA UK 2:2 degree: 65%; or 2.6 out of 4.0 GPA

Liechtenstein We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 5.6 out of 6.0 UK 2:1 degree: 5.0 out of 6.0 UK 2:2 degree: 4.4 out of 6.0

Lithuania We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 180 ECTS credits) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7 out of 10

Luxembourg We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Macau We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Licenciatura) (minimum 4 years) from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Macedonia We normally consider the following qualifications for entry to our postgraduate taught programmes: Diploma of Completed Higher Education - Level VII/1 or Bachelor Degree from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8.5 out of 10 UK 2:2 degree: 7 out of 10

Madagascar We normally consider the following qualifications for entry to our postgraduate taught programmes: Maîtrise; Diplome d'Ingenieur; Diplôme d'Etat de Docteur en Médecine; Diplôme d’Etat de Docteur en Chirurgie Dentaire; Diplôme d'Études Approfondies; Diplôme de Magistère (Première Partie) – also known as Master 1; or Diplôme de Master – also known as Master 2 from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Malawi We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from selected institutions. UK 1st class degree: 80% or GPA 3.7 out of 4.0 UK 2:1 degree: 70% or GPA 3.0 out of 4.0 UK 2:2 degree: 60% or GPA 2.4 out of 4.0

Malaysia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: Class 1; or 3.7 out of 4.0 CGPA UK 2:1 degree: Class 2 division 1; or 3.0 out of 4.0 CGPA UK 2:2 degree: Class 2 division 2; or 2.6 out of 4.0 CGPA

Maldives We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (awarded from 2000) from the Maldives National University. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Malta We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Bachelor Honours Degree from a recognised institution. UK 1st class degree: First Class Honours; or Category I UK 2:1 degree: Upper Second Class Honours; or Category IIA UK 2:2 degree: Lower Second Class Honours; or Category IIB

Mauritius We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: Class I; or 70% UK 2:1 degree: Class II division I; or 60% UK 2:2 degree: Class II division II; or 50%

Offer conditions will vary depending on the grading scale used by your institution.

Mexico We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/ Titulo (Profesional) de [subject area] from a recognised institution. UK 1st class degree: 9.0 to 9.5 out of 10 UK 2:1 degree: 8.0 to 8.5 out of 10 UK 2:2 degree: 7.0 to 7.5 out of 10

Offer conditions will vary depending on the grading scale your institution uses.

Moldova We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Diploma de Licenta) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 6.5 out of 10

Monaco We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Mongolia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: GPA 3.6 out of 4.0; or 90%; or grade A UK 2:1 degree: GPA 3.2 out of 4.0; or 80%; or grade B UK 2:2 degree: GPA 2.8 out of 4.0; or 70%; or grade C

Montenegro We normally consider the following qualifications for entry to our postgraduate taught programmes: Diploma of Completed Academic Undergraduate Studies; Diploma of Professional Undergraduate Studies; or Advanced Diploma of Higher Education from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8.5 out of 10 UK 2:2 degree: 7 out of 10

Morocco We normally consider the following qualifications for entry to our postgraduate taught programmes: Diplome d'Ecoles Nationales de Commerce et de Gestion; Diplome de Docteur Veterinaire; Doctorat en Medecine; Docteur en Medecine Dentaire; Licence; Diplome d'Inegeniuer d'Etat; Diplome de Doctorat en Pharmacie; or Maitrise from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 13 out of 20 UK 2:2 degree: 11 out of 20

Mozambique We normally consider the following qualifications for entry to our postgraduate taught programmes: Grau de Licenciado (minimum 4 years) or Grau de Mestre from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Myanmar We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 80% or GPA of 4.7 out of 5.0 UK 2:1 degree: 70% or GPA of 4.0 out of 5.0 UK 2:2 degree: 60% or GPA of 3.5 out of 5.0

Namibia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree or Professional Bachelor Degree (NQF level 8 qualifications) - these to be awarded after 2008 from a recognised institution. UK 1st class degree: 80% UK 2:1 degree: 70% UK 2:2 degree: 60%

Nepal We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: 80%; or GPA 3.7 out of 4.0 UK 2:1 degree: 65%; or GPA 3.0 out of 4.0 UK 2:2 degree: 55%; or GPA of 2.4 out of 4.0

Bachelor in Nursing Science are not considered equivalent to UK Bachelor degrees.

Netherlands We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 8 out of 10 UK 2:1 degree: 7 out of 10 UK 2:2 degree: 6 out of 10

New Zealand We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) or Bachelor Honours Degree from a recognised institution. UK 1st class degree: A-*; or First Class Honours** UK 2:1 degree: B*; or Second Class (Division 1) Honours** UK 2:2 degree: C+*; or Second Class (Division 2) Honours**

*from a Bachelor degree **from a Bachelor Honours degree

Nigeria We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: GPA 4.50 out of 5.00; or GPA 6.0 out of 7.0 UK 2:1 degree: GPA 3.50 out of 5.00; or GPA 4.6 out of 7.0 UK 2:2 degree: GPA 2.80 out of 5.00; or GPA 3.0 out of 7.0

Norway We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) from a recognised institution. UK 1st class degree: Overall B grade with at least 75 ECTS (of 180 ECTS min overall) at grade A or above. UK 2:1 degree: Overall B grade UK 2:2 degree: Overall C grade

Oman We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Pakistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from selected institutions. UK 1st class degree: GPA 3.0 to 3.8 out of 4.0 UK 2:1 degree: GPA 2.6 to 3.6 out of 4.0 UK 2:2 degree: GPA 2.0 to 3.0 out of 4.0

Palestine, State of We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 90% or GPA 3.7 out of 4.0 UK 2:1 degree: 80% or GPA 3.0 out of 4.0 UK 2:2 degree: 70% or GPA 2.4 out of 4.0

Panama We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado / Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 91% UK 2:1 degree: 81% UK 2:2 degree: 71%

Papua New Guinea We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree from a recognised institution. UK 1st class degree: Class I UK 2:1 degree: Class II, division A UK 2:2 degree: Class II, division B

Paraguay We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado / Titulo de [professional title] (minimum 4 years) from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4 out of 5 UK 2:2 degree: 3.5 out fo 5

Peru We normally consider the following qualifications for entry to our postgraduate taught programmes: Grado Academico de Bachiller or Titulo de Licenciado/ Titulo (Professional) de [subject area] from a recognised institution. UK 1st class degree: 17 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Philippines We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions or Juris Doctor; Bachelor of Laws; Doctor of Medicine; Doctor of Dentistry/ Optometry/ Veterinary Medicine; or Masters Degree from recognised institutions. UK 1st class degree: 3.6 out of 4.0; or 94%; or 1.25 out of 5 UK 2:1 degree: 3.0 out of 4.0; or 86%; or 1.75 out of 5 UK 2:2 degree: 2.5 out of 4.0; or 80%; or 2.5 out of 5

The above 'out of 5' scale assumes  1 is highest mark and 3 is the pass mark.

Poland We normally consider the following qualifications for entry to our postgraduate taught programmes: Licencjat or Inzynier (minimum 3 years) - these must be awarded after 2001 from a recognised institution. UK 1st class degree: 4.8 out of 5.0 UK 2:1 degree: 4.5 out of 5.0 UK 2:2 degree: 3.8 out of 5.0

The above grades are based on the 2 to 5 scale, where 3 is the pass mark and 5 is the highest mark.

Portugal We normally consider the following qualifications for entry to our postgraduate taught programmes: Licenciado (minimum 180 ECTS credits) or Diploma de Estudos Superiores Especializados (DESE) from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 14 out of 20 UK 2:2 degree: 12 out of 20

Puerto Rico We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from a recognised institution. UK 1st class degree: 90/100 or GPA 3.7 out of 4.0 UK 2:1 degree: 80/100 or GPA 3.0 out of 4.0 UK 2:2 degree: 70/100 or GPA 2.4 out of 4.0

Qatar We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or GPA 4.4 out of 5.0 UK 2:1 degree: GPA 3.0 out of 4.0; or GPA 3.6 out of 5.0 UK 2:2 degree: GPA 2.4 out of 4.0; or GPA 2.8 out of 5.0

Romania We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 180 ECTS credits) from a recognised institution. UK 1st class degree: 9.75 out of 10 UK 2:1 degree: 8.0 out of 10 UK 2:2 degree: 7.0 out of 10

Russia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4.0 out of 5 UK 2:2 degree: 3.5 out of 5

Rwanda We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours Degree (minimum 4 years) from a recognised institution. UK 1st class degree: 85%; or 17 out of 20 UK 2:1 degree: 70%; or 15 out of 20 UK 2:2 degree: 60%; or 13 out of 20

Saudi Arabia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 4.75 out of 5.0; or GPA 3.75 out of 4.0 UK 2:1 degree: GPA 3.75 out of 5.0; or GPA 3.0 out of 4.0 UK 2:2 degree: GPA 3.0 out of 5.0; or GPA 2.4 out of 4.0

Senegal We normally consider the following qualifications for entry to our postgraduate taught programmes: Maîtrise; Master II; Diplôme d'Études Approfondies (DEA); Diplôme d'Études Supérieures Specialisées (DESS); Diplôme d'État de Docteur en Médecine; Diplôme d'Ingénieur; Diplôme de Docteur en Chirurgie Dentaire; or Diplôme de Pharmacien from a recognised institution. UK 1st class degree: 16/20 UK 2:1 degree: 14/20 UK 2:2 degree: 12/20

Serbia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Advanced Diploma of Higher Education from a recognised institution. UK 1st class degree: 9 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7 out of 10

Sierra Leone We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Honours) or a Masters degree from a recognised institution. UK 1st class degree: First Class honours; or GPA 4.7 out of 5; or GPA 3.75 out of 4 UK 2:1 degree: Upper Second Class honours; or GPA 4 out of 5; or GPA 3.25 out of 4 UK 2:2 degree: Lower Second Class Honours; or GPA 3.4 out of 5; or GPA 2.75 out of 4

Singapore We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) or Bachelor Honours degree from selected institutions. UK 1st class degree: GPA 4.3 out of 5.0; or GPA 3.6 out of 4.0 UK 2:1 degree: GPA 3.8 out of 5.0; or GPA 3.0 out of 4.0 UK 2:2 degree: GPA 3.3 out of 5.0; or GPA 2.5 out of 4.0

Slovakia We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (180 ECTS credits) (minimum 3 years) from a recognised institution. UK 1st class degree: 93%; or 1 overall (on 1 to 4 scale, where 1 is highest mark) UK 2:1 degree: 86%; or 1.5 overall (on 1 to 4 scale, where 1 is highest mark) UK 2:2 degree: 72%; or 2.5 overall (on 1 to 4 scale, where 1 is highest mark)

Slovenia We normally consider the following qualifications for entry to our postgraduate taught programmes: Univerzitetni Diplomant (180 ECTS credits) (minimum 3 years) from a recognised institution. UK 1st class degree: 9.5 out of 10 UK 2:1 degree: 8 out of 10 UK 2:2 degree: 7 out of 10

Somalia Bachelor degrees from Somalia are not considered for direct entry to our postgraduate taught programmes. Holders of Bachelor degrees from Somali National University can be considered for our Pre-Masters programmes on a case by case basis.

South Africa We normally consider the following qualifications for entry to our postgraduate taught programmes: NQF Level 8 qualifications such as Bachelor Honours degrees or Professional Bachelor degrees from a recognised institution. UK 1st class degree: 75% UK 2:1 degree: 70% UK 2:2 degree: 60%

South Korea We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) from a recognised institution. UK 1st class degree: GPA 4.2 out of 4.5; or GPA 4.0 out of 4.3; or GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.5 out of 4.5; or GPA 3.3 out of 4.3; or GPA 3.2 out of 4.0 UK 2:2 degree: GPA 3.0 out of 4.5; or GPA 2.8 out of 4.3; or GPA 2.5 out of 4.0

Spain We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo Universitario Oficial de Graduado en [subject area] (Grado) or Titulo Universitario Oficial de Licenciado en [subject area] (Licenciatura) from a recognised institution. UK 1st class degree: 8.0 out of 10; or 2.5 out of 4.0 UK 2:1 degree: 7.0 out of 10; or 2.0 out of 4.0 UK 2:2 degree: 6.0 out of 10; or 1.5 out of 4.0

Sri Lanka We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Special or Honours) or Bachelor Degree (Professional) (minimum 4 years) from a recognised institution. UK 1st class degree: GPA 3.5 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.4 out of 4.0

Sudan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Honours degree from a recognised institution or Bachelor degree in one of the following Professional subjects: Architecture; Dentistry; Engineering; Medicine/Surgery from a recognised institution. UK 1st class degree: 80% UK 2:1 degree: 65% UK 2:2 degree: 60%

Sweden We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (Kandidatexamen) or Professional Bachelor Degree (Yrkesexamenfrom) (180 ECTS credits) from a recognised institution. UK 1st class degree: Overall B grade with at least 75 ECTS at grade A or above (180 ECTS minimum overall); or at least 65% of credits graded at VG overall UK 2:1 degree: Overall B grade (180 ECTS minimum overall); or at least 50% of credits graded at VG overall UK 2:2 degree: Overall C grade (180 ECTS minimum overall); or at least 20% of credits graded at VG overall.

Switzerland We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor degree (180 ECTS credits) from a recognised institution. UK 1st class degree: 5.5 out of 6; or 9 out of 10 UK 2:1 degree: 5 out of 6; or 8 out of 10 UK 2:2 degree: 4.25 out of 6; or 7 out of 10

Syria We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 85% UK 2:1 degree: 75% UK 2:2 degree: 65%

Taiwan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from selected institutions. UK 1st class degree: 85 to 90% UK 2:1 degree: 70 to 75% UK 2:2 degree: 65 to 70%

Tajikistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Specialist Diploma or Masters Degree from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4.0 out of 5 UK 2:2 degree: 3.5 out of 5

Tanzania We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 4.4 out of 5.0 UK 2:1 degree: GPA 3.5 out of 5.0 UK 2:2 degree: GPA 2.7 out of 5.0

Thailand We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.40 to 3.60 out of 4.00 UK 2:1 degree: GPA 3.00 to 3.20 out of 4.00 UK 2:2 degree: GPA 2.40 to 2.60 out of 4.00

Offer conditions will vary depending on the institution you are applying from.

Trinidad and Tobago We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or First Class Honours from the University of West Indies UK 2:1 degree: GPA 3.0 out of 4.0; or Upper Second Class Honours from the University of West Indies UK 2:2 degree: GPA 2.4 out of 4.0; or Lower Second Class Honours from the University of West Indies

Tunisia We normally consider the following qualifications for entry to our postgraduate taught programmes: Licence; Diplome National d'Architecture; Maitrise; Diplome National d'Ingeniuer; or Doctorat en Medecine / Veterinaire from a recognised institution. UK 1st class degree: 16 out of 20 UK 2:1 degree: 13 out of 20 UK 2:2 degree: 11 out of 20

Turkey We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.40 to 3.60 out of 4.00 UK 2:1 degree: GPA 2.80 to 3.00 out of 4.00 UK 2:2 degree: GPA 2.30 to 2.50 out of 4.00

Turkish Republic of Northern Cyprus We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.60 out of 4.00 UK 2:1 degree: GPA 3.00 out of 4.00 UK 2:2 degree: GPA 2.50 out of 4.00

Turkmenistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Diploma of Higher Education (awarded after 2007) from a recognised institution. UK 1st class degree: 4.7 out of 5 UK 2:1 degree: 4.0 out of 5 UK 2:2 degree: 3.5 out of 5

Turks and Caicos Islands We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (accredited by the Council of Community Colleges of Jamaica) from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0; or 80% UK 2:1 degree: GPA 3.3 out of 4.0; or 75% UK 2:2 degree: GPA 2.7 out of 4.0; or 65%

Uganda We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 3 years) from a recognised institution. UK 1st class degree: GPA 4.4 out of 5.0 UK 2:1 degree: GPA 4.0 out of 5.0 UK 2:2 degree: GPA 3.0 out of 5.0

Ukraine We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree or Specialist Diploma from a recognised institution. UK 1st class degree: 10 out of 12; or 4.7 out of 5 UK 2:1 degree: 8 out of 12; or 4.0 out of 5 UK 2:2 degree: 6 out of 12; or 3.5 out of 5

United Arab Emirates We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.0 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

United States of America We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: GPA 3.7 out of 4.0 UK 2:1 degree: GPA 3.2 out of 4.0 UK 2:2 degree: GPA 2.5 out of 4.0

Uruguay We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/ Titulo de [subject area] (minimum 4 years) from a recognised institution. UK 1st class degree: 10 to 11 out of 12 UK 2:1 degree: 7 to 9 out of 12 UK 2:2 degree: 6 to 7 out of 12

Uzbekistan We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) or Specialist Diploma from a recognised institution. UK 1st class degree: 90%; or 4.7 out of 5 UK 2:1 degree: 80%; or 4.0 out of 5 UK 2:2 degree: 71%; or 3.5 out of 5

Venezuela We normally consider the following qualifications for entry to our postgraduate taught programmes: Titulo de Licenciado/ Titulo de [subject area] from a recognised institution. UK 1st class degree: 81% UK 2:1 degree: 71% UK 2:2 degree: 61%

Non-percentage grading scales, for example scales out of 20, 10, 9 or 5, will have different requirements. 

Vietnam We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree from a recognised institution. UK 1st class degree: 8.0 out of 10; or GPA 3.7 out of 4 UK 2:1 degree: 7.0 out of 10; or GPA 3.0 out of 4 UK 2:2 degree: 5.7 out of 10; or GPA 2.4 out of 4

Yemen We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters (Majister) degree from a recognised institution. UK 1st class degree: 90% UK 2:1 degree: 80% UK 2:2 degree: 65%

Bachelor Degrees from Lebanese International University (in Yemen) can be considered for entry to postgraduate taught programmes - please see Lebanon for guidance on grade requirements for this.

Zambia We normally consider the following qualifications for entry to our postgraduate taught programmes: Masters Degree from a recognised institution. UK 1st class degree: 75%; or GPA 3.7 out of 4.0 UK 2:1 degree: 65%; or GPA 3.0 out of 4.0 UK 2:2 degree: 55%; or GPA 2.4 out of 4.0

Zimbabwe We normally consider the following qualifications for entry to our postgraduate taught programmes: Bachelor Degree (minimum 4 years) or Bachelor Honours degree from a recognised institution. UK 1st class degree: 75% UK 2:1 degree: 65% UK 2:2 degree: 60%

English language requirements

If you got your degree in an English speaking country or if it was taught in English, and you studied within the last five years, you might not need an English language qualification - find out more .

The minimum English Language requirements for entry to postgraduate degree programmes within the School Law are:

7.0   overall  including 7.0 in Writing, and 5.5 in Reading, Listening and Speaking.

100   overall  including 27 in Writing, 18 in Reading, 17 in Listening and 20 in Speaking.

76  overall  including 76in Writing, and 59 in Reading, Listening and Speaking. 

Trinity College London, Integrated Skills in English (ISE) III with a minimum of  Merit  in Writing, Reading, Listening and Speaking.

185 overall including  185  in Writing, and 162 in Reading, Listening and Speaking.

Visas and immigration

Find out how to apply for a student visa .

Postgraduate Admissions

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• Working paper series

PhD Global Tax Symposia

The mission of the PhD Global Tax Symposia  (GTS) is to become the first interdisciplinary mobile research platform on fundamental issues of international taxation. It is grounded on the belief that crossing African, American, Asian, Asian-Pacific and European perspectives is beneficial to all participants, especially in the current political and economic global context. 

The Ph.D. Global Tax Symposia (Ph.D. GTS) provides a platform for young researchers to share and discuss their papers annually in various cities across the world. A panel consisting of renowned tax academics, tax administrators, policymakers, and practitioners from different regions and disciplines will examine each paper.

The founding institutions are the following:  

Africa:  University of Pretoria (South Africa);  Americas : Universidad Torcuato Di Tella (Argentina), University of São Paulo (Brazil), McGill University (Canada), New York University (United States of America);  Asia:  Wuhan University (People's Republic of China), Meiji University (Japan), National Institute of Public Finance and Policy (India), Moscow State University (Russian Federation), King Saud University (Kingdom of Saudi Arabia), University of Seoul (South Korea);  Asia-Pacific : the University of Melbourne and UNSW Sydney (Australia), University of New South Wales, University of Auckland (New Zealand);  Europe: University of Louvain (Belgium), Sorbonne Law School (France), University of Münster (Germany), Leiden University and ERC funded project GLOBTAXGOV (The Netherlands), Stockholm University (Sweden), Koç University (Turkey) and London School of Economics (United Kingdom).

Programme details and video recordings of recent symposia:

• 2023 PhD Global Tax Symposium - Programme
• 2022 PhD Global Tax Symposium - Programme
• 2022 PhD Global Tax Symposium - Abstracts

• 2021 PhD Global Tax Symposium

Global Tax Symposia

LSE Law Taxation home page

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• Top LL.M.s for International Tax Law

Top LL.M. Programs for International Tax Law 2023

Why study an LL.M. in International Tax Law? Globalization has created opportunities and challenges for the world’s international businesses, policymakers and governments. Taxing international dealings appropriately – and getting the best deal at the other end – has become a complicated task that demands experts in the field of international tax law.

For those looking to comprehend how tax regimes around the world interact, LL.M.s in Tax Law—and LL.M.s in International Taxation, specifically—as well as related master’s degrees in tax law provide the opportunity to study how citizens, businesses and governments manage the challenges of international taxation. The best International Tax LL.M. programs will address the tax systems of various countries, as well as the various ways that tax law applies across borders. They will also typically cover some aspects of treaty law and other issues that transcend borders.

For those interested in pursuing careers in multinational corporations, government agencies, accounting firms, or policymaking institutions, an LL.M. in International Tax Law opens doors to diverse opportunities. Whether analyzing tax implications for global transactions, advising clients on cross-border tax issues, or shaping tax policies at the international level, graduates emerge prepared to tackle the evolving landscape of global taxation.

On the other hand, those who are looking to delve into 1040s and W-2s might want to look at the T op 10 List of LL.M.s in US Tax Law.

For those who pursue an LL.M.in International Tax Law, careers in global corporations, policymaking, accountancy and government await.

In Cambridge’s LL.M. program, students have the opportunity to explore contemporary international tax issues, such as how—and why—multinational corporations abuse countries’ tax systems to reduce their tax burdens. The University of Cambridge also hosts the Centre for Tax Law, which produces research and encourages multidisciplinary dialogue. 

NYU’s LL.M. in International Tax Law offers a foundation in the US’ international tax law system and provides students with an understanding of the globalization of tax law principles and practices. As well as classes in international tax treaties, policy and regional tax systems, the school also offers training in advanced tax research technology. NYU School of Law’s faculty and alumni publish a range of tax law research every year.

Maastricht University’s LL.M. in International and European Tax Law covers corporate taxation and international tax planning, along with related economic, legal and social subjects. The program offers two specializations: one in Tax & Technology and another in Customs and International Trade. The Maastricht Centre of Taxation produces international taxation research.

WU Executive Academy's International Tax Law LL.M. focuses on tax law regimes of different countries, as well as on business administration. Courses cover tax systems in Germany, the US, India and Australasia, among others, as well as global trends in GST (or VAT), tax planning and tax policymaking, including in the EU. The Institute for Austrian and International Tax Law is housed at the university.

Taxation has been taught at the London School of Economics, in one form or another, since 1895. Today its LL.M. offers a Taxation specialism. This internationally focused specialism provides understanding of international tax systems, current ideas in tax legislation and policymaking, and comparative studies of corporate taxation, among other subjects. The faculty – which includes several highly-regarded UK tax practitioners – produces research and holds regular events and seminars on taxation.

For those interested in corporate tax specifically, Tilburg University is home to an LL.M. in International Business Tax Law. The program educates students in how multinational corporations, policymakers and governments manage complex international tax issues. The university’s Fiscal Institute Tilburg (FIT) conducts research in Dutch and international taxation.

Oxford University has an MSc in Taxation, offered by its law school in cooperation with the university’s Saïd Business School. The program was designed by a combination of lawyers and economists, creating an interdisciplinary program aimed at practitioners of law and accounting looking to improve their understanding of tax law—both domestic and International—with a business focus. Oxford also offers an MJur with the possibility to specialize in Tax Law. Although Oxford’s Centre for Business Taxation is housed at the business school, the Faculty of Law plays a key role in its research production.

The University of Amsterdam’s International Tax Law LL.M., which covers topics in European and international tax law, is offered in collaboration with the international tax research foundation IBFD. The faculty teaches courses on tax policy around the world with a view to development, as well as the practical application of international tax law. The University’s Amsterdam Centre for Tax Law is a research center focused on corporate taxation and European tax law.

The LL.M. in Tax Law offered by Queen Mary University of London has a comparative law focus. Course content covers a range of international jurisdictions including the United Kingdom, the United States, the European Union and China. The program also offers classes in specific subject areas like transfer pricing and intellectual property taxation. QMUL’s School of Tax Law runs related programs, events and produces international tax law research.

The University of Melbourne’s Master of International Tax is available to both law and non-law graduates seeking global context for their tax law practice. Students learn how individuals and businesses manage foreign income, how tax systems operate in a global economy and the role of the OECD and the UN in managing bi-lateral tax treaties, among other subjects. Melbourne Law School’s Tax Group is home to international taxation research and hosts regular events.

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IRS Floats Tech-Neutral Energy Tax Credit Eligibility Rules (1)

By Caleb Harshberger

The Treasury Department and IRS proposed new rules on tech-neutral green energy tax credits slated to take effect in 2025 and being billed as the next generation of renewable energy credits.

The tech-neutral credits—Sections 45Y and 48E—are part of a larger suite of tax credits established by the 2022 tax-and-climate law known as the Inflation Reduction Act. They will offer incentives to eligible facilities with net-zero emissions or less, regardless of technology, as opposed to many current energy credits that are tied to specific technologies, such as those for hydrogen or nuclear.

“This technology-by-technology approach is now outdated,” John Podesta, ...

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University of California Grad Student Strike Sparks Legal Fight

By Parker Purifoy and Maxwell Adler (Bloomberg)

A simmering legal battle between the University of California system and its unionized graduate student workers is poised to heat up as thousands of students walk off the job and both sides dig in their heels on claims the other is breaking the law.

Around 2,000 student workers at UC Santa Cruz stopped work May 20 in the first of a series of compounding strikes, according to United Auto Workers Local 4811, which represents some 48,000 graduate students across the university system.

The move follows a vote last week in which 79% of participating members voted to authorize union leadership to call the strike over UC’s response to pro-Palestinian protests on campus. Those actions amount to unfair labor practices in violation of state labor law, the union says.

But the university’s response indicates a readiness to litigate the legality of the strike itself: the school has filed its own unfair practice charges with the California Public Employment Relations Board, accusing the union of violating the no-strike clause of its contract with the UC system.

UC also asked PERB for an injunction blocking the strike.

According to labor observers, the legitimacy of the strike will come down to whether UC broke state labor law by calling in police to break up pro-Palestinian encampments on several campuses and whether the university made material changes to workplace rules without bargaining. Unions are legally permitted to go on strike in response to employers’ unfair labor practices even if the parties have a no-strike clause in an existing collective bargaining agreement.

The fight comes amid a wider push by unions representing academic workers to pressure universities across the country to unwind investments in companies with ties to the Israeli government and hold their institutions accountable for how they’ve handled protests over the Israel-Hamas war at more than 100 campuses.

Unions at Brown University, the University of Southern California, and Harvard University have filed unfair labor practice charges with the National Labor Relations Board, which oversees labor issues in the private sector.

The cases test the boundaries of California and federal labor laws, which both prohibit retaliation against employees for taking collective action connected to their working conditions and protect strikes that are in response to an employer’s unlawful actions.

Workplace Connection

In its unfair practice charge , Local 4811 said it was standing in solidarity with the encampments and “demanding numerous workplace-related changes.”

UC unlawfully cracked down on these concerted activities and unilaterally changed workplace policies, such as effectively prohibiting pro-Palestinian speech on campus, canceling classes, and delaying midterm exams, the union said.

“We are hoping as 4811 that the UC will engage meaningfully with the demands of this broader movement as opposed to continuing to violently and orally repress our youth and workers,” said Jess Fournier, a representative for UAW 4811 at UC Santa Cruz.

Joseph Paller, an attorney with Gilbert & Sackman in California who represents unions, said there appears to be “real linkage” between the university’s response to the protests and the workers’ job terms.

“I think the union is onto something here,” he said. “The universities are under an obligation to bargain either before the changes in policy or directly after and it seems like they failed that duty. These changes reached beyond the protests and impacted every worker.”

In its filing , UC said UAW’s strike justification “lacks support in the applicable facts and law.”

“In today’s climate, if UAW (and other unions) can disregard no-strike clauses, the university—and every other public agency in California—would face constant strikes advancing political and/or social viewpoints,” the university said.

Mark Lerner, a partner at Kasowitz Benson Torres LLP in New York and co-chair of the firm’s Employment Practices and Litigation group, called the strike illegal.

“This is not a permitted basis for a strike,” he said. “It’s purely political and violates the CBA. The university’s reliance on police assistance to remove an encampment does not strike me as discriminatory.”

William Gould, former chairman of the National Labor Relations Board and professor emeritus at Stanford University, said the outcome may boil down to the facts.

The US Supreme Court’s decision in Mastro Plastics v. National Labor Relations Board says the National Labor Relations Act protects strikes when an employer commits certain ULPs.

It will be up to PERB to decide if UC’s changes to campus policies were severe enough to warrant the strike, Gould said.

“A refusal to bargain charge frequently gives rise to unfair labor practice strikes,” he said. “The university is going to argue these are minimal changes but I think that’s difficult to evaluate.”

Legal Risks

In a statement released after the graduate students authorized the union to call a strike, UC said it would pursue “corrective action” against workers participating in the walkout.

The university’s contract with Local 4811 states that any worker who withholds labor in violation of the no-strike clause could face discipline “up to and including termination of employment.”

But Paller said the university could find itself in further legal trouble by firing the strikers.

“If this is a ULP strike, they cannot permanently replace the workers, period,” he said. “If they’re replaced for the duration of the strike, they must be offered their jobs back.”

The union in turn could be held liable for damages that occurred during the strike if their ULPs don’t hold up before PERB, Lerner said.

“When a strike is illegal, the unions can lose their protections, and litigation damages can reach as far as the assets of the union,” he said.

LISTEN: Can Title VI Protect Jewish Students? Lawsuits Challenge Campus Antisemitism

Lerner, whose firm has filed several lawsuits against US universities alleging the schools are violating the civil rights of Jewish students, called the protests “outrageous.”

“They are laced with invidious antisemitic inferences and strong action by the university and universities across the country is not only advisable, but will reduce the amount of disruption to the campuses,” he said.

Added Pressure

Rebecca Givan, an associate professor at Rutgers University’s School of Management and Labor Relations, said the strike gives more leverage to students who are demanding that UC disclose and end its investments in Israeli institutions in response to the Israel-Hamas war.

Other unions in California already are lending their support to the striking graduate students, according to Rebecca Gross, a doctoral candidate in literature who is the unit chair for UAW 4811 at UC Santa Cruz.

UPS delivery workers, who are unionized with the Teamsters, are rerouting parcels that were sent to UC Santa Cruz in a move that will force faculty to travel to affiliated UPS stores to pick up their mail.

Unionized Santa Cruz bus service workers aren’t stopping inside the school and are instead making passengers disembark at the picket lines just outside campus.

“People are organizing right now inside and outside of the workplace, and they want to use all paths that are available to them,” said Givan, who serves as general vice president of her faculty union. “Things like grievances and unfair labor practice charges can be effective, but are also very slow. Strikes can work and sometimes work more quickly.”

To contact the reporters on this story: Parker Purifoy in Washington at [email protected] ; Maxwell Adler in Los Angeles at [email protected]

To contact the editors responsible for this story: Laura D. Francis at [email protected] ; Genevieve Douglas at [email protected]

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WGS 84 coordinate reference system is the latest revision of the World Geodetic System, which is used in mapping and navigation, including GPS satellite navigation system (the Global Positioning System).

Geographic coordinates (latitude and longitude) define a position on the Earth’s surface. Coordinates are angular units. The canonical form of latitude and longitude representation uses degrees (°), minutes (′), and seconds (″). GPS systems widely use coordinates in degrees and decimal minutes, or in decimal degrees.

Latitude varies from −90° to 90°. The latitude of the Equator is 0°; the latitude of the South Pole is −90°; the latitude of the North Pole is 90°. Positive latitude values correspond to the geographic locations north of the Equator (abbrev. N). Negative latitude values correspond to the geographic locations south of the Equator (abbrev. S).

Longitude is counted from the prime meridian ( IERS Reference Meridian for WGS 84) and varies from −180° to 180°. Positive longitude values correspond to the geographic locations east of the prime meridian (abbrev. E). Negative longitude values correspond to the geographic locations west of the prime meridian (abbrev. W).

UTM or Universal Transverse Mercator coordinate system divides the Earth’s surface into 60 longitudinal zones. The coordinates of a location within each zone are defined as a planar coordinate pair related to the intersection of the equator and the zone’s central meridian, and measured in meters.

Elevation above sea level is a measure of a geographic location’s height. We are using the global digital elevation model GTOPO30 .

Elektrostal , Moscow Oblast, Russia

General election latest: Diane Abbott releases statement after Keir Starmer says she's 'free' to stand as Labour candidate

Labour leader Sir Keir Starmer issues an update on the future of Diane Abbott after days of pressure and questions.

Friday 31 May 2024 17:09, UK

• General Election 2024

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• Starmer says Abbott 'free' to stand as Labour candidate
• Narrative 'positive' says Abbott - but nothing finalised
• Lib Dems announce plans for universal free school meals for primary school kids
• SNP's Swinney says Scots 'likely to be disappointed by incoming Labour government'
• Be in the audience for our general election leaders event
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We're getting more responses from the political world after Sir Keir Starmer said Diane Abbott would be allowed to stand as a candidate ( read more here ).

Marc Wadsworth, who founded the campaign group Grassroots Black Left, told The Voice newspaper that today's developments mark a "huge victory for grassroots campaigning and community pressure".

He adds that it's "a big victory for the black community flexing its political in a way left-bashing strongman Keir Starmer couldn't overcome".

Mr Wadsworth adds that it has been demonstrated to the Labour leadership that they should not take the black vote "for granted".

He adds that "the struggle against racism inside Labour and outside of it continues".

It's just gone 5pm - here's where we are as we get to tea time.

The main story is - what Labour will hope - the end of the row over Diane Abbott's potential selection as a candidate.

Sir Keir Starmer confirmed she would be able to compete for her Hackney North and Stoke Newington seat if she so desires.

Elsewhere, Rishi Sunak faced more criticism from former members of his own party.

All the parties have been on the campaign trail as we remain more than a month out from the election.

Let us get you up to speed on everything you may have missed so far today…

• Sir Keir Starmer  announced Diane Abbott is allowed to stand as a Labour candidate if she wants to;
• Ms Abbott says the " narrative does look positive " - but nothing is finalised yet;
• Our political editor Beth Rigby says Sir Keir needs to be more ruthless with his decision-making;
• Elsewhere, the Labour leader defended his use of a private jet to get from Wales to Scotland;
• Sir Keir also insisted he was " not turning off the taps " on oil and gas as party of his energy plan;
• The Conservatives claimed Sir Keir's response to the Abbott row showed he was a "weak leader" ;
• Rishi Sunak trashed Labour's energy plan , saying "you don't deliver energy security with a logo";
• Elsewhere, Julian Knight, a former Conservative politician, said he will stand as an independent;
• He also criticised Mr Sunak as a 'disastrous campaigner'
• A Conservative candidate also spoke about having 'excrement' put through their letterbox .
• Elsewhere, the  Liberal Democrats pledged to introduce free school meals for all children;
• Sky correspondent Matthew Thompson says it doesn't matter to the Lib Dems if the sums don't work - they just want people talking about them;
• And Sky News heard why it is 'wrong'  for politicians to prioritise older voters while putting teenagers in national service.

Here are a couple of other stories that may interest you:

Our essential political podcast,  Politics At Jack And Sam's , is going daily through the election campaign to bring a short burst of everything you need to know about the day ahead as this election unfolds.

Click here to listen to this morning's episode - and tap here to follow Politics At Jack At Sam's wherever you get your podcasts .

Stick with us for all the latest throughout the evening.

With the general election campaign officially under way, what better time to keep a close eye on the latest polling?

The Sky News live poll tracker - collated and updated by our Data and Forensics team - aggregates various surveys to indicate how voters feel about the different political parties.

See the latest update below - and you can read more about the methodology behind the tracker  here .

By Tom Parmenter , national correspondent

Prioritising older voters while forcing teenagers into national service has been described as "outright wrong" in Sky News' Target Towns.

The early stages of the campaign have seen the Conservatives offering a pensions "triple lock plus" while also promising to force 18-year-olds to dedicate time to the military or community service.

Labour has vowed to maintain the pensions triple lock for the duration of the next Parliament, if elected.

Inside a boxing fitness class laid on for elderly residents of a care home in Grimsby, Sky News heard concerns about an emerging generational divide.

Sydney Ballard, 18, has just started a student work placement at the care home. She said she wanted to see fewer dividing lines in politics.

Read more here:

What are the rules on voter ID?  How does tactical voting work? In what different ways can you cast your ballot?

The countdown to the election is on - and already the amount of information can seem overwhelming. 

We cut through the noise to bring you what you need to know, from registering to vote, to election day and what happens next.

Read on here...

On 12 June, Sky News will be hosting an election leaders event in Grimsby - a key marginal seat and one of our Target Towns this election year.

The Labour leader Sir Keir Starmer and the Conservative leader Rishi Sunak have been invited to attend, and we are looking for a live audience to join us on the night.

If you would like to be part of this studio audience, and be given the opportunity to ask a question to one of the party leaders, please complete the short questionnaire in this link .

Of course you can.

You might just need to do it a little bit earlier, and by post.

You can watch our explainer on how to do this below:

On Tuesday, LBC radio host Iain Dale announced he was standing down from the station in order to try and win the nomination to be the Conservative candidate for Tunbridge Wells in Kent ( read more here ).

Mr Dale previously stood as a Tory candidate in the 2005 general election, and has worked for Tories including Sir David Davis.

But he has now pulled out of the race for the seat where he lives after comments he previously made resurfaced.

On a podcast two years ago, Mr Dale said he "never liked" the town and "I'd quite happily live somewhere else".

Speaking to LBC on Friday morning, Mr Dale said: "I instantly recognised the problems with that.

"There is a context to it but nobody's interested in context or nuance in these situations, you just have that little clip and that would be on every single Lib Dem leaflet that was put out in the election campaign."

He added that he "wasn't willing to suffer death by a thousand cuts" and risk further comments arising before nominations close next week.

"I think I've recognised the political reality and I don't want to do anything that would damage whoever is chosen," he said.

In the wake of Sir Keir Starmer saying she can stand as a Labour candidate in the general election, Diane Abbott has released a statement.

"My local party selected me as their candidate in 2022," she says.

"But I will not be the official candidate until I am endorsed by the Labour National Executive at its meeting on Tuesday. 

"So I am not saying anything until then."

She adds: "The narrative does look positive."

By Matthew Thompson, political correspondent

The Lib Dem policy on free school meals is certainly eye-catching. 

And it's clever politics, because it's an issue that polls have consistently shown support for since it hit the headlines during the pandemic.

There's just one problem: It's not really a policy. 

Or at least, it's only half of one. 

In spite of the headline, the Lib Dems aren't actually proposing a policy of free school meals in all primary schools. 

It's something they'd like to do, sure. 

But only as soon as "the public finances stabilise". Which is about as woolly a commitment as it comes. 

To be fair, they do say they have a costed policy to offer free schools meals to 900,000 children in poverty. That would roll out immediately, under a Lib Dem government.

But there's a problem with that, too. The party say they want to raise £1.4bn from a new share buyback tax to pay for it.

But eminent tax experts like Tax Policy Associates say that looks ambitious.

In short, taxing buybacks means companies are likely to reward shareholders via other means, like paying dividends - meaning a share buyback tax could ultimately raise very little. 

I put that to Sir Ed Davey, who told me today's announcement "took account of potential changes in behaviour that companies may not buy back so many shares". 

He said they had reduced their estimate of revenue from £2.3bn to £1.4bn as a result.

Some experts might raise an eyebrow even at that, but I suspect the Lib Dem leader will be happy to have an obscure argument about tax revenues, so long as we are still discussing his headline policy.

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