Taxation (Advanced) module (LW41028)

Tax law is the government's legal entitlement to levy tax on individuals and companies. Also covers taxpayers' legal obligations, rights, and responsibilities

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Module code


The module will explore the legal basis for taxation, including international tax, devolution of tax powers, and prevention of tax avoidance. It will examine taxes applicable to common legal transactions such as transfers of wealth, property transactions, and income taxation from employment and self-employment.

What you will learn

In this module, you will:

  • learn about tax law and gain a critical appreciation of the social, political, economic, and organisational issues that may arise
  • learn to apply tax law within its practical context

By the end of this module, you will be able to:

  • understand tax law in its social, political, and economic contexts
  • understand the ethical issues arising out of tax avoidance
  • use skills for independent legal research
  • apply the law to practical scenarios
  • be able to organise your own learning and preparation, and be able to manage time effectively
  • be able to express ideas clearly and cogently, orally and in writing
  • be able to extract, analyse, and apply information

Assignments / assessment

  • coursework (40%)
  • open book examination (60%)

Teaching methods / timetable

You will be taught through:

  • lectures / full group workshops
  • tutorials
  • independent study

The module will be delivered by a mixture of lectures and student-led seminars, based on prior reading, allowing a high level of engagement.

This module is available at Levels 3 and 4. You are only able to take one version of this module. Your adviser of studies will help you choose.


This module is available on following courses: