Module Database Search


Module Title
Tax Law

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

ReferenceBS4273
SCQF LevelSCQF 10
SCQF Points15
ECTS Points7.5
CreatedMay 2002
ApprovedApril 2004
AmendedSeptember 2012
Version No.4

Prerequisites for Module

None in addition to SCQF level entry requirements or equivalent.

Corequisite Modules

None.

Precluded Modules

None.

Aims of Module

To provide students with a working understanding of Revenue 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 conveyancing 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 and 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

  
Directed Study
6060

Private Study

  
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 one consists of one piece of coursework worth 30% of the overall assessment grade

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

Indicative Bibliography

1.Tiley J "Revenue Law" 6th ed 2008 Hart Publishing
2.Lee N. "Revenue Law Principles and Practice" 29th ed Bloomsbury
3.Craig W. "Revenue Law Essentials" 2nd ed Dundee University Press 2010
4.Thuronyi V. "Comparative Tax Law" Kluwer 2003
5.Craig W. "Taxation of E-Commerce" 2nd edition, Bloomsbury
6.W.Sinclair & B. Lipkin, "St. James Place Tax Guide" 40th Edition. Palgrave McMillan


 

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