Module Database Search


Module Title
Taxation Law

Keywords
Income Tax; Inheritance Tax; Corporation Tax; Capital Gains Tax; VAT; Stamp duty and Stamp Duty Land Tax

ReferenceBS3933
SCQF LevelSCQF 9
SCQF Points15
ECTS Points7.5
CreatedFebruary 2012
ApprovedDecember 2012
AmendedAugust 2013
Version No.2


This Version is No Longer Current
The latest version of this module is available here
Prerequisites for Module

None in addition to SCQF 9 entry requirements or equivalent.

Corequisite Modules

None.

Precluded Modules

None.

Aims of Module

To provide students with a working understanding of Taxation Law together with the skills needed to apply this to practical situations. Some appreciation of EU and international tax regulation is also included.

Learning Outcomes for Module

On completion of this module, students are expected to be able to:

1. Demonstrate knowledge and application of statutory provisions relative to the areas of study at UK domestic, EU and international levels.
2. Resolve the tax issues involved in both domestic and commercial situations.
3. Evaluate the effect of legislation and case law with regard to conveyanicng and executry practice.
4. Analyse the law and provide up to date guidance on tax matters.

Indicative Module Content

the law relating to: Income Tax; Inheritance Tax: Corporation Tax; Capital Gains Tax; VAT; Stamp Duty and Stamp Duty Land Tax; International Aspects of Tax Law and the tax treaty system and its relevance to commercial tax disputes.

Indicative Student Workload

Contact Hours

Full TimePart Time
Lectures/Seminars
3636

Directed Study

  

6060

Private Study

  

5454

Mode of Delivery

This is a lecture based course supplemented with seminars. Lectures provide core course content. Seminars develop associated higher level skills through student centred learning.

Assessment Plan

Learning Outcomes Assessed
Component 1 1,4
Component 2 1,2,3,4

Component two consists of one closed book examination at the end of the module worth 70% of the overall module grade.

Component one consists of one piece of coursework worth 30% of the overall module grade.

Indicative Bibliography

1.CHARTERED INSTITUTE OF TAXATION, 2015-16. Tax statutes and statutory instruments: vol 1A,1B,1C,1D and 2. Banbury: Croner,CCH Group Ltd.
2.Core tax annuals 2015-16. Haywards Heath: Bloomsbury Professional.
3.CRAIG, W., 2013. Revenue law: essentials. 3rd ed. Dundee: Dundee University Press.
4.LEE, N., 2015. Revenue law: principles and practice. 33rd ed. Haywards Heath: Bloomsbury Professional.
5.THURONYI, V., 2003. Comparative tax law. The Hague: Kluwer Law International.


 

Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781