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Tax Law

Module description

Taxation law is a core element of commercial life. Each and every business will be required to deal with taxation and revenue requirements on a regular basis. This module will provide you with an introduction to the UK tax law system, consider corporation tax, capital gains tax and some aspects of international taxation.

Module aims - intentions of the module

The aim of the module is to provide you with a knowledge of UK tax law. The area of law is truly voluminous, which is why the module will focus on those aspects of the law that are most relevant to commercial practice. Students can learn some of the difficulties in ensuring the law adheres to the requirements of taxation, to be equitable, neutral, certain and administratively efficient. Students will learn about the schools of thought on how to approach taxation, but the focus will be on corporation tax and capital gains tax.

Where possible points will be illustrated using recent news reports on taxation law. Students can develop a critical understanding of the kinds of issue that face those seeking to apply and interpret the law.

This module’s content can improve employability due to the ubiquitous and essential nature of tax knowledge in any corporate environment. It will also encourage students to engage with the broader corporate environment through current events. This broader understanding is usually desired/required by commercial law firms.

Intended Learning Outcomes (ILOs)

ILO: Module-specific skills

On successfully completing the module you will be able to...

• 1. Demonstrate knowledge of the UK tax system
• 2. Demonstrate knowledge of UK corporation tax and capital gains tax
• 3. Analyse effectively and comprehensively through structured and discursive writing, key issues in taxation law and subject these to critical evaluation

ILO: Discipline-specific skills

On successfully completing the module you will be able to...

• 4. Select and apply statutory materials, case law and critical literature examining tax law effectively and autonomously
• 5. demonstrate a high level of ability in integrating and assessing information from a wide variety of primary and secondary legal sources, using this to produce reasoned arguments and analysis in relation to legal issues

ILO: Personal and key skills

On successfully completing the module you will be able to...

• 6. communicate key legal concepts to professional and business audiences effectively, confidently and autonomously
• 7. research and synthesize legal requirements applicable in the business sphere independently and efficiently.

Syllabus plan

Whilst the module’s precise content may vary from year to year it is envisaged that the syllabus will cover the following topics:

• Definitions and theories of taxation
• Sources of taxation law and the tax system
• Tax avoidance
• Capital Gains Tax
• Corporation tax – History and policy 
• Corporation tax – Structure
• Corporation tax – General rules
• Aspects of international taxation

Learning activities and teaching methods (given in hours of study time)

Details of learning activities and teaching methods

Formative assessment

Summative assessment (% of credit)

Details of summative assessment

Details of re-assessment (where required by referral or deferral)

Indicative learning resources - Basic reading

• Glen Loutzenhiser, Tiley’s Revenue Law (Oxford, 10 edn, Hart 2022)
• Peter Harris, International Commercial Tax (Cambridge, 2 edn, CUP 2020)

Indicative learning resources - Web based and electronic resources

• ELE – Faculty to provide hyperlink to appropriate pages
• https://www.gov.uk/government/collections/hmrc-manuals
• ‘Transfer Pricing Case Law’ https://tpcases.com

Indicative learning resources - Other resources

• Brian J Arnold, International Tax Primer (5 edn, Kluwer Law International 2023)
• Anne Fairpo, David Salter, Revenue Law: Principles and Practice (37^th edn, Bloomsbury Professional 2019)
• Lynne Oats, Principles of International Taxation (8 edn, Bloomsbury Professional 2021)

Key words search

Taxation, tax, revenue, law