Specialisation: Tax law

Taxation principles and policy

Module A [LWM47A]

Underlying principles, themes and ideals in taxation

Survey of United Kingdom taxes

The nature of tax and the aims of a successful tax system

Principles of direct and indirect taxation

Comparative elements of taxation

Module B [LWM47B]

Issues in modern taxation

Tax and economic attitudes

Tax and political attitudes

Statutory interpretation

Tax avoidance

Module C [LWM47C]

United Kingdom taxes I: taxes on income

Employment income

Business/trading income

Corporation tax

Countering avoidance in the provision of personal services: the IR35 legislation and debate

Module D [LWM47D]

United Kingdom taxes II: additional tax bases

Capital Gains Tax

Inheritance tax and wealth

Taxation of land and property

Value Added Tax

Sequence:
Module A first.

Textbooks:

Simon James, Christopher Nobes and Alan Melville, The Economics of Taxation, Principles,
Policy and Practice AND Taxation, Finance Act,
7th updated ed (Financial Times/Prentice Hall;
Coursepack edition 2007), ISBN: 9781405887809

Natalie Lee (ed), Revenue Law: Principles and Practice 28th revised ed (Haywards Heath: Bloomsbury Professional, 2010), ISBN: 9781847665201

Tolley’s Yellow Tax Handbook [current edition] (London: Butterworths), ISBN: 9781405712354