Year 3/4: Law Of Taxation
|LAWS3008: LAW OF TAXATION|
|Credit value:||1.0 (30 credits, 15 ECTS)|
|Who may enrol:||Final year students|
|Prerequisites:||Previously studied and passed a Laws module|
|Practice Assessment:||2 x formative essays|
|Final Assessment:||3 hour examination (100%)|
The module is intended to provide an understanding of the foundations of direct taxation. This will ensure an appreciation of the existence of a tax problem and, in the areas studied in detail, knowledge of the relevant law. Tax awareness is essential for those giving legal advice who have to consider the tax implications of that advice. An understanding of the tax system is also helpful for dealing with personal tax liability, especially with self-assessment.