Last modified: 23 Jul 2024 11:07
This course introduces students to the basic frameworks, principles, and skills related to tax law. It will also engage students with cutting-edge legal and policy issues in this field. While the primary focus of the course will be on the UK tax system, a comparative and international perspective will also be engaged. The course targets both students aiming to become tax lawyers and those seeking to enhance their tax knowledge and skills as general commercial lawyers.
| Study Type | Undergraduate | Level | 4 |
|---|---|---|---|
| Term | Second Term | Credit Points | 30 credits (15 ECTS credits) |
| Campus | Aberdeen | Sustained Study | No |
| Co-ordinators |
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One or more of these courses have a limited number of places. Priority access will be given to students for whom this course is compulsory. Please refer to the Frequently Asked Questions for more details on this process.
This course will guide students through some of the key topics of tax law including, inter alia:
Considering the fast-changing character of specific tax rules, the course will focus on the basic frameworks, principles, and methods of tax law, combining tax law study with commercial thinking. Students will also engage with cutting-edge legal and policy issues such as the role of taxation in sustainability, the tax implications of modern disruptive technologies, and international tax planning and policies.
Information on contact teaching time is available from the course guide.
| Assessment Type | Summative | Weighting | 70 | |
|---|---|---|---|---|
| Assessment Weeks | 40 | Feedback Weeks | 43 | |
| Feedback |
The feedback will be provided in written form and in accordance with the Common Grading Scale. The feedback will be provided within three weeks as of submission, in accordance with the School’s and University’s policies. |
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Analyse | To assess the efficacy of specific tax rules by referring to the basic principles and analytical tools acquired in the course. |
| Conceptual | Understand | To gain understanding of the legal framework and basic principles of tax law. |
| Procedural | Apply | To apply the principles, rules, and intellectual tools to business scenarios, such as tax planning and design of business structure. |
| Procedural | Evaluate | To engage with the discussion of the cutting-edge issues in the field of tax law. |
| Reflection | Create | To communicate orally and in writing information, advice and choices in an effective and persuasive manner. |
| Assessment Type | Summative | Weighting | 30 | |
|---|---|---|---|---|
| Assessment Weeks | 29 | Feedback Weeks | 32 | |
| Feedback |
The feedback will be provided in written form and in accordance with the Common Grading Scale. The feedback will be provided within three weeks as of submission, in accordance with the School’s and University’s policies. |
Word Count | 2000 | |
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Analyse | To assess the efficacy of specific tax rules by referring to the basic principles and analytical tools acquired in the course. |
| Conceptual | Understand | To gain understanding of the legal framework and basic principles of tax law. |
| Reflection | Create | To communicate orally and in writing information, advice and choices in an effective and persuasive manner. |
There are no assessments for this course.
| Assessment Type | Summative | Weighting | 100 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
Resit will take the form of 3-hour exam with 100% weight; no element of the summative assessments will be carried forward unless for MC and/or GC. Feedback will be provided in written form and in accordance with the Common Grading Scale. The feedback will be provided within three weeks as of submission, in accordance with the School’s and University’s policies. |
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
|
|
||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Understand | To gain understanding of the legal framework and basic principles of tax law. |
| Conceptual | Analyse | To assess the efficacy of specific tax rules by referring to the basic principles and analytical tools acquired in the course. |
| Procedural | Apply | To apply the principles, rules, and intellectual tools to business scenarios, such as tax planning and design of business structure. |
| Procedural | Evaluate | To engage with the discussion of the cutting-edge issues in the field of tax law. |
| Reflection | Create | To communicate orally and in writing information, advice and choices in an effective and persuasive manner. |
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