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Dr Yige Zu

Assistant Professor in Tax Law

AffiliationRoom numberTelephone
Assistant Professor in Tax Law in the Durham Law SchoolPCL182+44 (0) 191 33 40452



Yige joined Durham Law School as an Assistant Professor in Commercial and Corporate Law in September 2019. Prior to this, she held a joint appointment as a Lecturer in Law at the University of Exeter Law School and a Lecturer in Taxation at the University of Exeter Business School. She obtained her PhD from the University of Leeds and LLM, with Distinction, from Durham University.

Yige’s research focuses on tax law and policy, including VAT, international taxation and tax administration. Her research has been published in internationally leading tax journals. She is regularly invited to speak at international conferences, seminars and colloquia. Among recent events are academic symposia in Australia, South Africa and Belgium. Her current research projects include an empirical study of uncertainty and complexity in UK tax law and a paper looking at the implications of Brexit on UK VAT law.

Research interests

  • EU tax law
  • VAT
  • International taxation
  • Tax administration

Research groups

  • Institute of Commercial and Corporate Law


Chapter in book

  • Zu, Y (Forthcoming). A Case for VAT Treaties: International Tax Cooperation for Sustainable Recovery. In Tax Law in Times of Crisis and Recovery. de Cogan, D, Brassey, A & Harris, P Hart Publishing. 189-202.
  • Zu, Y. & Oats, L. (2019). The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries. In Tax Simplification: An African Perspective. Evans, C., Franzsen, R. & Stack, E. Pretoria University Law Press. 61-75.

Journal Article

Supervision students