LLM Business Taxation

Students listening in a seminarModule leader: Dr Dominic de Cogan

The module will examine the main problems presented by systems of business taxation. The focus will be on the UK law, but the underlying issues are of general relevance and the experience of other countries will be drawn upon where necessary.

Seminar topics:

  • The relationship between Corporation Tax, Income Tax and Capital Gains Tax
  • The different methods of taxing companies and shareholders
  • The definition of income and the role of accounting practice
  • The deductibility of expenses, capital allowances and losses from income
  • The loan relationship rules
  • The taxation of corporate groups and private equity
  • Tax avoidance and anti-avoidance rules

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.