Module Provider: |
School of Law |
Number of credits: |
20 [10 ECTS credits] |
Level: |
H (Honours) |
Terms in which taught: |
Autumn and Spring |
Module Convenor: |
Dr
DC
Wilde |
Pre-requisites: |
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Co-requisites: |
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Modules excluded: |
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Current from: |
2005/6 |
Aims:
To teach the general principles, most important detailed rules, and most pervasive problems of classification, of the UK's law of direct taxation; with particular emphasis on the taxation of business income. |
Assessable learning outcomes:
By the end of this module it is expected that the student will be able to:
identify the sources of the UK's law of direct taxation;
display familiarity with the key provisions of the statutory code and a capacity to apply techniques of statutory interpretation;
demonstrate a knowledge of existing case-law doctrine and an ability to apply rules of precedent;
formulate and evaluate legal arguments, incorporating the most important published commentary;
solve tax law problems;
evaluate the existing law.
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Additional outcomes:
Students will develop oral communication skills in tutorials; written skills in essay work; and research skills in preparation for tutorials and examination. |
Outline content:
General introduction to the framework of the UK's law of direct taxation.
The distinction between income and capital.
Income tax: with particular emphasis on income from trades, professions, and vocations.
Capital gains tax.
Corporation tax.
Inheritance tax.
The law on tax avoidance.
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Brief description of teaching
and learning methods:
Teaching will be by lectures and tutorials. Students will be required to complete one piece of written work. |
Contact hours:
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Autumn |
Spring |
Summer |
| Lectures |
25 |
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| Tutorials/seminars |
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5 |
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| Practicals |
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| Other contact (eg study visits) |
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Revision by email |
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| Total hours |
25 |
5 |
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| Number of essays or assignments |
1 |
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| Other (eg major seminar paper) |
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Assessment:
Coursework
None.
Examinations
One three-hour paper in the Summer Term (four questions to be answered from a selection).
Requirements for a pass: 40%.
Reassessment arrangements: See School Guide (Programme Assessment).
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