TAX LAW - 2022/3

Module code: LAW3127

Module Overview

Tax Law introduces students to basic elements of tax law, explores a number of the most important questions in tax policy, and examines a range of topics in UK tax law. The module provides an overview of various kinds of taxation including income, consumption, inheritance and corporate taxation and explains basic features of the UK system of tax law and tax administration. Topics in tax policy include theories of tax fairness, debates over the tax base and progressive taxation, tax competition and international tax planning, and environmental taxes. UK tax law topics include income from employment, income from trading, income from land, capital allowances, capital gains tax, corporation tax, VAT, inheritance tax, and tax avoidance.

Module provider

School of Law

Module Leader

LINDSAY Ira (Schl of Law)

Number of Credits: 15

ECTS Credits: 7.5

Framework: FHEQ Level 6

Module cap (Maximum number of students): N/A

Overall student workload

Independent Learning Hours: 60

Lecture Hours: 22

Tutorial Hours: 6

Guided Learning: 40

Captured Content: 22

Module Availability

Semester 1

Prerequisites / Co-requisites


Module content

I Introduction to Taxation

  1. Types of Taxes

    • Income

    • Consumption

    • Payroll

    • Inheritance

    • Corporation

  2. Individual Income Taxation

  3. Business Taxation

  4. UK Public Finance

  5. UK Tax Administration and Procedure

II Tax Policy

  1. The Tax Base

  2. Progressive Taxation

  3. The Political Economy of Taxation

  4. International Taxation and Tax Competition

  5. Taxation as Regulation: “Pigouvian Taxes”

III UK Tax Law

  1. Income from Employment

  2. Income from Trading

  3. Income from Land

  4. Capital Allowances

  5. Capital Gains Tax

  6. Inheritance Tax

  7. Corporation Tax

  8. VAT

  9. Tax Avoidance

Assessment pattern

Assessment type Unit of assessment Weighting
Examination Online 4 HOUR ONLINE EXAM 100

Alternative Assessment


Assessment Strategy

A final summative exam will be required for the course; a formative exam will also be provided that will be marked but will not count toward the final grade.

Module aims

  • This module aims to introduce students to UK tax law and to several important debates in tax policy. Students will learn basic concepts in individual, business, and international taxation, become familiar with several areas of UK tax law, and consider various approaches to tax policy. Because taxation is a subject that cuts across disciplinary boundaries, the module will consider perspectives from a range of fields including law, economics, political philosophy and history.

Learning outcomes

Attributes Developed
001 Understand the sources of public revenue and the range of taxes levied KCPT
010 Analyze arguments for and against the taxation of consumption rather than income KCPT
012 Explain some of the implications of economic theory for tax policy KCPT
011 Critically evaluate arguments for and against progressive taxation KCPT
013 Explain what challenges cross-border transactions create for tax policy including the role of tax havens and tax competition KCPT
002 Explain the sources of UK tax law and the structure of tax administration KCPT
003 Describe the history and continuing significance of the schedular system of income taxation KCPT
005 Understand capital gains tax and how it is calculated KCPT
004 Understand the taxation of employment income and emoluments, income from trading, and income from land KCPT
006 Understand the structure and purpose of corporation tax KCPT
007 Explain the development and nature of the law of tax avoidance KCPT
008 Understand the structure of the VAT and the policy considerations that influence VAT policy KCPT
014 Apply the principles of tax law to evaluate solutions to fact based problems KCPT
015 Analyze the fairness and efficiency of alternative tax policies KCPT
009 Understand the role that taxation can play in environmental policy KCPT

Attributes Developed

C - Cognitive/analytical

K - Subject knowledge

T - Transferable skills

P - Professional/Practical skills

Methods of Teaching / Learning

The module will be delivered by eleven 2 hour lectures and six 1 hour tutorials.

The students are expected to complete the Essential Reading for each seminar. The reading for each lecture will be limited to a reasonable amount with the expectation then that the students will complete the reading.

Indicated Lecture Hours (which may also include seminars, tutorials, workshops and other contact time) are approximate and may include in-class tests where one or more of these are an assessment on the module. In-class tests are scheduled/organised separately to taught content and will be published on to student personal timetables, where they apply to taken modules, as soon as they are finalised by central administration. This will usually be after the initial publication of the teaching timetable for the relevant semester.

Reading list
Upon accessing the reading list, please search for the module using the module code: LAW3127

Programmes this module appears in

Programme Semester Classification Qualifying conditions
Law (Law and Technology Pathway) LLB (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module
Law (Philosophy, Politics and Law Pathway) LLB (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module
Law LLB (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module
Law with Criminology LLB (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module
Law with International Relations LLB (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module

Please note that the information detailed within this record is accurate at the time of publishing and may be subject to change. This record contains information for the most up to date version of the programme / module for the 2022/3 academic year.