Yige joined the School of Law at CityUHK as an associate professor in December 2025. Prior to this, she was an Associate Professor in Tax Law in Durham Law School, Durham University. Yige completed her PhD, awarded without corrections, at the University of Leeds in December 2018.

Her research focuses on tax law and policy, with a particular expertise in UK Value Added Tax. Her work is published in internationally leading UK journals, such as Legal Studies and the British Tax Review. Her research on post-Brexit statutory interpretation was quoted in a UK Supreme Court judicial speech, while her analysis of UK VAT policy has featured in the British national broadsheet press.

Yige is regularly invited to speak at international fora across Europe, Australia, Africa, and Asia. Recent events include delivering a closing keynote address on UK VAT reform at the Institute of Chartered Accountants in England and Wales (ICAEW). Her current research examines the legal and policy challenges of reforming UK VAT in the post-Brexit landscape.

Previous Experience

• Jul 2023 - Nov 2025, Associate Professor in Tax Law, Durham University, UK.
• Sep 2019 - Jun 2023, Assistant Professor in Tax Law, Durham University, UK.
• Apr 2018 - Aug 2019, Lecturer in Law (Law School); Lecturer in Taxation (Business School), University of Exeter, UK.

Publications

Journal

• Zu, Y. & Krever, R. (3 Oct 2024). Why is VAT Complicated and Costly?. TAXline.
• Zu, Y. (2023). Statutory Interpretation after Brexit: Implications from a Case Study of VAT. Legal Studies. 43(2). 295 - 311. doi:https://doi.org/10.1017/lst.2022.41
• Zu, Y. (2022). Book review: “European VAT and the Sharing Economy, by G. Beretta”. British Tax Review. 230 - 232.
• Zu, Y. (2022). Developing VAT Treaties: International Tax Cooperation in Times of Global Recovery. Legal Studies. 42(1). 159 - 177. doi:https://doi.org/10.1017/lst.2021.37
• Zu, Y. & Krever, R. (2020). The United Kingdom has spoken: The receding impact of European jurisprudence on the UK interpretation of the common VAT system. Common Law World Review. 49(1). 75 - 91.
• Zu, Y. , Krever, R. & Evans, C. (2020). The VAT Compliance Burden in the UK: A Comparative Assessment. British Tax Review. 354 - 377.
• Zu, Y. & Krever, R. (2018). Review of the 13th International Conference on Tax Administration, Sydney, 2018: Tax System Integrity in a Digital Age. Journal of Tax Administration. 4(2). 127 - 135.
• Zu, Y. (2018). VAT/GST Thresholds and Small Businesses: Where to Draw the Line?. Canadian Tax Journal. 66(2). 309 - 347.
• Zu, Y. & Krever, R. (2017). GST Cash and Accrual Mismatches: Avoiding the Avoidance. Australian Tax Review. 46(4). 271 - 283.
• Zu, Y. (2017). Reforming VAT Concessions: A Tax Expenditure Analysis. British Tax Review. 418 - 437.

Book

• Zu, Y. (Feb 2026). Value Added Tax in the 21st Century: Design, Challenges, and Opportunities. Oxford:  Hart Publishing. 978-1-50996-957-9.

Book Chapter

• Zu, Y. (2023). A Case for VAT Treaties: International Tax Cooperation for Sustainable Recovery. Tax Law in Times of Crisis and Recovery. Oxford. Hart Publishing. 9781509958030.
• Zu, Y. & Oats, L. (2019). The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries. Tax Simplification: An African Perspective. (pp. 61 - 75). Pretoria University Law Press 2019. 978-1-920538-96-5.

External Services

Professional Activity

• Sep 2024 - Now, External examiner at King's College London. UK.

Last update date : 17 Dec 2025