About
Professor Natalie Lee is Emeritus Professor of Tax Law in Southampton Law School at the University of Southampton.
Research
Research interests
- Law of Taxation
- Tax credits
- Trusts
Current research
Natalie’s principal area of research has been the law of taxation. In particular, she co-authored Revenue Law: Text and Materials (2007), was co-author and general editor of Revenue Law: Principles and Practice (34th ed, 2016 and previous editions) and was General Editor of the journal Private Client Business between 2012 and 2016. Key publications include Capital gains tax principal private residence relief reform an alternative to the “mansion tax” (2015), Capital Gains Tax Relief on the Disposal of Business Assets: A Clear Strategy for Encouraging Entrepreneurs (jointly with Rupert Seal), Time for Ferrazzini to be reviewed? (2010), Inheritance Tax: an equitable tax no longer - time for abolition (2007), The Effect of the Human Rights Act 1998 on Taxation Policy and Administration (2004) and The New Tax Credits (2003).
Natalie’s current research interests focus on the effect of using Capital Gains Tax to boost the public purse and how the removal of the highest rate of tax can stimulate the economy.
Publications
Teaching
Natalie used to teach Tax Law (LL.B) and International Business Taxation (LL.M).
She has also lectured and tutored in the Law of Trusts and Land Law.
Biography
LLB (Soton) 1973. Barrister 1974.
Natalie was appointed to the post of Lecturer in Law at the University of Southampton in 1976. She became Professor of Law in 2007 and was Head of the Law School between 2007 and 2012. Natalie was a Visiting Fellow to the Faculty of Law and to Lucy Cavendish College at the University of Cambridge in 2002 and again in 2007. Called to the Bar in 1974, she was a pupil in what are now Pump Court Tax Chambers. She was called to the Bench of the Honourable Society of the Middle Temple in 2018.
She was a founder member of the Tax Research Network and a former member of the Society of Trust and Estates Practitioners.