He holds an undergraduate degree in law from UCD and the degree of barrister-at-law from the Honorable Society of Kings Inns. He is also an associate of the Irish Taxation Institute and has a PhD in tax law from Trinity College Dublin. Charles’s doctoral thesis examined the issue of tax exile and analysed the theoretical basis upon which an individual can be said to be sufficiently connected to a jurisdiction to bear a legal responsibility to contribute to it through taxation and the historical evolution of these connecting factors, as well as investigating the extent of the tax exile problem in Ireland and proposed solutions to that problem. Charles is currently completing the Advanced Diploma in International Taxation with the Chartered Institute of Taxation in the UK.