|Prerequisites for Module|
None in addition to SCQF level entry requirements or equivalent.
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:
||Demonstrate knowledge and application of statutory provisions relative to the areas of study at UK domestic, EU and international levels.|
||Resolve the tax issues involved in both domestic and commercial situations.|
||Evaluate the effect of legislation and case law with regard to conveyancing and executry practice.|
||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
|Full Time||Part Time|
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|Private Study||54||54||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.
||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
|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|