LLM Business Taxation

Students listening in a seminarModule leader: Dr Dominic de Cogan

This module examines some of the main problems presented by systems of business taxation, especially as they apply to companies. The principal focus is on the UK Corporation Tax, but the underlying issues are of general importance and experience of other taxes and jurisdictions is drawn upon where necessary. The aim is to build a structural and critical understanding of the subject, and in line with this, reading and discussion is directed towards matters of principle, ongoing controversies and leading cases rather than technical material alone. Nevertheless, it is important to become comfortable with legislation, and frequent reference is made to the Corporation Tax Acts 2009 and 2010 amongst other enactments.

Seminar topics:

  • Theories of taxation
  • The corporate tax subject
  • Income
  • Expenses and losses
  • Chargeable gains
  • Distributions
  • Small businesses
  • Corporate groups and Europe
  • International tax introduction
  • Tax avoidance

Methods of assessment

Modules on the LLM programmes will be assessed in one of the following ways. As this website is set up in advance, it is not possible to specify which method of assessment will be implemented for each module.

Either:

  • One 6000 word essay

Or

  • One 3-hour written examination  

If you'd like to find out how a module will be assessed in the forthcoming academic year please contact the LLM Programmes Administrator at Law-LLM@contacts.bham.ac.uk.

 

Disclaimer

Modules and Courses are constantly updated and under review. As with most academic programmes, please remember that it is possible that a module may not be offered in any particular year, for instance because a member of staff is on study leave or too few students opt for it. The University of Birmingham reserves the right to vary or withdraw any course or module.