| Taxation principles and policy |
| Section A: 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 |
| Section B: Issues in modern taxation |
| · Tax and economic attitudes |
| · Tax and political attitudes |
| · Statutory interpretation |
| · Tax avoidance |
| Section C: 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 |
| Section D: United Kingdom taxes II: additional tax bases |
| · Capital Gains Tax |
| · Inheritance tax and wealth |
| · Taxation of land and property |
| · Value Added Tax |
Sequence:
Section A first followed by section B. |
| 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 |
