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Professor Peter Jelfs
Professor (Professional Practice) - Accounting

Eastern Gateway 112

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Conway, G. and Jelfs, P. (2026) 'Evaluating Taxation Proposals for Outer Space as a Commons', in Van Nes, P. (ed.) Constructing Sustainable Lunar Environments: European Perspectives on the Moon Village.. London : Routledge.Open Access Link

Book chapter

Jelfs, P. and Zurawska, W. (2025) 'Circular economy and taxation: The implications for tax policy'. Tax Adviser. pp. 12 - 14.Open Access Link

Journal article

Conway, G. and Jelfs, P. (2025) '‘Configuring an International Tax Framework for Emerging Commercial Exploitation of Space’'.17th ESSCA Space Policy Workshop. Bordeaux, France. [unpublished]

Conference paper

Conway, G. and Jelfs, P. (2024) 'Evaluating Proposals for Taxation of Space Activities from the Perspective of Space as a Global Commons'.International Association for the Study of the Commons (IASC) biennial conference. University of Massachusetts, Amherst, USA. [unpublished]

Conference paper

(Accepted) 'RnD tax credits: innovation or hoax?'.

Book

Sebalamu, B. and Jelfs, P. (2024) 'Exploring the Challenging Landscape of Transfer Pricing Governance in Low-Income Countries: The Case of Africa'. International Transfer Pricing Journal, 31 (5). pp. 1 - 6. ISSN: 1385-3074 Open Access Link

Journal article

d'Andrea, U. and Jelfs, P. (2024) 'Transfer Pricing, Customs Valuation, and mitigating Brexit'. Tax Notes International, 114 (6). pp. 849 - 852. ISSN: 1048-3306 Open Access Link

Journal article

Conway, G. and Jelfs, P. (2024) 'Ostrom’s Institutional Grammar and Categorising Legal Rules about Outer Space'.Towards a Moon Village? Constructing Sustainable Buildings and Society on Earth and in Space. Schader Stiftung, Darmstadt, Germany.Open Access Link

Conference paper

Jelfs, P., Holford, A. and Sartori, T. (2023) 'Labour market contributions of UK and foreign-born PhD holders: implications for visa, immigration and tax policy'. Place of publication: MiSoC (ESRC Research Centre on Micro-Social Change). Available at: https://www.iser.essex.ac.uk/wp-content/uploads/files/misoc/reports/explainers/Labour-market-contributions.pdf.Open Access Link

Report

Jelfs, P. and Elamer, A. (2022) 'Female Audit Partners and their Audit Reports'. London Accountant. pp. 5 - 5.

Journal article

Jelfs, P. (2021) 'Working together better'. Tax Adviser. pp. 40 - 41.

Journal article

Jelfs, P. and Lawton Smith, H. (2021) 'A comparative study of the survival of university spin-off companies (USOs) in the post-industrial UK West Midlands region'. Studies in Higher Education, 46 (10). pp. 1949 - 1972. ISSN: 0307-5079 Open Access Link

Journal article

Jelfs, P. and Lawton Smith, H. (2021) 'Financial performance studies of university spin-off companies (USOs) in the West Midlands'. Journal of Technology Transfer, 46 (6). pp. 1949 - 1972. ISSN: 0892-9912

Journal article

Jelfs, P. (2016) 'Financial performance analysis of spin-off companies from a UK 'regional' university: A case study of the University of Birmingham'. International Journal of Entrepreneurship and Small Business, 29 (2). pp. 271 - 286. ISSN: 1476-1297

Journal article

Jelfs, P. and Lymer, A. (2009) 'Taxpayer response to the recent “Flat Tax” UK capital gains tax (CGT) reform and the ımplication for tax law simplification'. IRS Research Bulletin. pp. 61 - 84.

Journal article

Robertson, EG., Hockridge, MR., Jelfs, PD. and Simons, JP. (2001) 'IR-UV ion-depletion and fluorescence spectroscopy of 2-phenylacetamide clusters: Hydration of a primary amide'. Physical Chemistry Chemical Physics, 3 (5). pp. 786 - 795. ISSN: 1463-9076

Journal article

Robertson, EG., Hockridge, MR., Jelfs, PD. and Simons, JP. (2000) 'IR-UV ion-dip spectroscopy of n-benzylformamide clusters: Step wise hydration of a model peptide'. Journal of Physical Chemistry A, 104 (50). pp. 11714 - 11724. ISSN: 1089-5639

Journal article