Max Schofield is a first six pupil at 3PB who can currently accept Noting Briefs.
Prior to commencing pupillage, Max successfully completed two master’s degrees in law and has published numerous papers and book contributions on topics as diverse as the European Commission’s legislative competence on VAT rates, the Gulf Cooperation Council’s implementation of a VAT, an analysis of English case law on MTIC carousel fraud, and the taxation of food and cakes.
Max also worked as a tax editor for Bloomberg BNA and as a paralegal in Macfarlanes LLP’s litigation department and Clyde & Co LLP’s professional negligence department. Whilst researching at the Ivy League law school, Cornell, Max undertook training in mediation and arbitration theory and advocacy, winning an Ivy League Intercollegiate mock arbitration.
Max enjoys public speaking and has spoken at seminars for accountants, lawyers and students on topics relating to European tax law.
Schofield, M., GCC VAT: Rates Roadmap, in: VAT in the Gulf Region, (2017), MENA Business Law Review, 03/2017, 39-48.
De la Feria, R., Schofield, M., Towards an [Unlawful] Modernized EU VAT Rate Policy, (2017), EC Tax Review 2017/2, 89-96.
Schofield, M., De la Feria, R., Section 123: VAT: representatives and security; Section 124: VAT: joint and several liability of operators of online marketplaces, (2016), 5 British Tax Review, 203-210.
Schofield, M., De la Feria, R., Section 126: VAT: women’s sanitary products, (2016), 5 British Tax Review, 210-217.
Schofield, M., S&I Electronics Plc v HMRC and the state of MTIC VAT Fraud, (2015), 5 British Tax Review, 663-678.
Schofield, M., VAT Reduced Rates? Save Your Energy, (2015), International Tax Blog, Bloomberg BNA.
Schofield, M., Malaysia’s New GST: A Brief Comparison with its Former Sales Tax and Service Tax Regime, (2015), International Tax Blog, Bloomberg BNA.
Schofield, M., Corporate Governance and Tax: Stronger Together, (2015), Governance Lab, Working Paper No. 01/2015.
Schofield, M., Snowballs and Windfalls: VAT reduced rates lead to unpredictable and unreasoned jurisprudence, (2014), Durham European Law Institute Blog.
Law (LLB), University of Exeter
International Trade and Commercial Law (LLM), University of Durham
Law in a European and Global Context (LLM), Católica Global School of Law, Lisbon
Visiting Scholar and JD Exchange, Cornell Law School, NY