Tax Law

Law School

College of Arts and Law

Details

Code 22377

Level of study Third/Final year

Credit value 20

Semester 1

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.



At the end of the module the students should demonstrate knowledge and understanding of the issues covered, apply that knowledge to reasonably complex situations and provide reasoning and analysis. They should also be able to bring together and present coherently materials from all sources which deal with the issues addressed.

Teaching and learning methods

Lectures and problem classes