The module will begin with an introductory study of how tax law is derived, of the particular application of statutory interpretation to tax statutes and of the role of tax law within the apparatus of the state. The module will then concentrate on the legal rules applicable to the major direct tax, income tax (total income, taxation of employees, taxation of business profits). The final part of the module will set out the legal framework of VAT, the principal indirect tax on business turnover. This will link back into the income taxation on business profits.