LLB Tax Law

Student studying lecture notesModule leader: Professor Geoffrey Morse

Module description:

The module examines the basics of the operation and application of tax law through the operation of the four principal taxes. It is not a course on taxation as such. After considering how tax law originated and its current physiology, the module will look at the two major revenue raising taxes; the charge to income tax, on employees and self-employed taxpayers and VAT. It will then turn to the two principal taxes on capital: capital gains tax and inheritance tax. Emphasis will be on the construction and application of the taxing statutes in modern life.




The optional modules listed on the website for this programme may unfortunately occasionally be subject to change. As you will appreciate key members of staff may leave the University and this necessitates a review of the modules that are offered. Where the module is no longer available we will let you know as soon as we can and help you make other choices.