An Edinburgh academic who set up Scotland’s first free ‘tax clinic’ for people on low incomes has won a place on a US-UK exchange programme.
Dr Amy Lawton’s Scottish Tax Clinic has helped vulnerable people overturn tax debts of more than £100,000. She hopes to learn from the US, where the tax clinics have been in operation for many years.
Dr Lawton’s free advice service is open to anyone in Scotland who has run into problems with their tax returns and who cannot afford to pay for professional advice. She helps around 100 people per year, sometimes cancelling penalties of thousands of pounds.
Her pioneering clinic at the University of Edinburgh works in partnership with the tax charity TaxAid UK, and is staffed by local, professional volunteers and law students at Edinburgh Law School where she is a senior lecturer. It allows law students to put theory into practice with real-life cases whilst also helping those who have nowhere else to turn.
Dr Lawton said: “My Scottish Tax Clinic is the only free, dedicated tax clinic in the UK, but tax clinics are a much bigger thing in the US where it is much easier to get pro bono tax advice if you are on a low income.
“Tax has a reputation for being a rich person’s problem but people on all levels of income get into trouble with HMRC.
“Often they’ve forgotten to fill out their tax return due to severe personal circumstances or they are juggling multiple jobs without the correct tax code. Some of the penalties involved mean they can soon stack up thousands of pounds of debt.”
Dr Lawton has won an All Disciplines Scholar Award from the US-UK Fulbright Commission and will spend a term at Villanova Law School, the home of one of the oldest tax clinics in the United States.
The Villanova Federal Tax Clinic represents, litigates for and provides a voice for low-income taxpayers. It plays a crucial role in making sure the US tax system is fair for individuals who may otherwise not have a voice.
The US was Dr Lawton’s inspiration when she established the UK’s very first tax clinic whilst teaching at Lancaster University.
When she moved to the University of Edinburgh the clinic moved with her, and it remains the oldest one in operation in the UK, and the only one solely devoted to tax support.
Dr Lawton added: “Citizens Advice Bureau won’t provide advice on tax, so there are very limited options for professional advice unless you have the money to pay for it.
“The tax charities (such as TaxAid UK) and the Scottish Tax Clinic provide a vital service for those with nowhere else to turn. Not everyone needs a lot of help, but some people have tax debts of thousands of pounds.
“A lot of that debt is usually penalties for late filing. If you are more than a year overdue with your tax return there is a fine of £1,600, even if you don’t owe a penny in tax. The Scottish Tax Clinic has been successful at appealing these kinds of crippling debts, which can be life changing for those involved and can avoid them having to file for bankruptcy.
“I realised that the US has so much experience in this field that we can really learn from here in the UK. My tax clinic is successful, but it is still a very isolated resource. The US started with just one clinic and now there is a network of government funded clinics, allowing people all over the country to access independent advice.
“I’m hoping that, following my Fulbright Commission exchange, I’ll be able to make that strong argument that tax clinics should be more present in the UK.”
The US-UK Fulbright Commission was established in the aftermath of the Second World War to foster better understanding between the US and the UK, and promote the empathy gained from cultural immersion.
Active in 150 countries, the Fulbright programme is the largest international education exchange in the world: more than 370,000 people have participated in it globally since it began, and over 25,000 have received US-UK Fulbright awards.
Sixty-two Fulbright alumni have won Nobel Prizes; 88 have won Pulitzer Prizes and 40 have served as head of state or government.
Maria Balinska, Executive Director of the US-UK Fulbright Commission, said: “Our vision is a world where there are no obstacles to learning, understanding and collaboration.
“Today there are many global challenges to overcome, and the world needs compassionate leaders to tackle them.
“This year’s cohort of awardees will be placing cultural engagement at the heart of their experiences as they undertake ambitious study and research programmes in the US: I am filled with hope for the wonderful collaborations that will ensue.”
Dr Lawton will join a cohort of 31 Fulbrighters heading to the USA from the UK for 2024-25.
Beyond learning from the Villanova clinic, Dr Amy Lawton’s Fulbright project seeks to explore the impact of legal representation in the tax court in both the US and the UK.
As a Fulbright Scholar, she is keen to learn how her clinic can grow, by immersing herself in one of the most experienced tax clinic countries in the world: the United States of America.
