Lecturer in Law

Sophie Millington

  • My research focuses on owner-managed business taxation.

  • I have previously held Lectureships posts at Jesus College, Merton College and the University of Surrey.

  • I am a non-practising barrister and member of Lincoln’s Inn.

Sophie Millington


On the undergraduate course, I teach Trusts and Land Law to those preparing for their Finals.


My current research explores the relationship between the tax system and business forms adopted by owner-managed businesses (who are typically most responsive to changes in tax rates). I focus in particular on the use of partnership structures, in light of their declining use in recent years. I have a previous publication which considers the interaction between taxing statutes and trusts law concepts.

Selected Publications

‘Barclays Wealth Trustees (Jersey) Limited & Anor v HMRC’, British Tax Review 13 (2016)

Dr Millington