Taxation (Advanced) module (LW41028)

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Credits

30

Module code

LW41028

Taxation Law (Advanced)

Aims

To examine to an advanced level several key aspects of UK taxation law and be able to use these in practice in problem scenarios. To consider critically the policies which have influenced, or should influence, the development of taxation law.

Examples of content

  • introduction to the UK tax system
  • taxation of income
  • taxation of capital gains
  • inheritance tax
  • introductory tax planning
  • taxation of corporate profits
  • general Anti-Abuse Rule and domestic avoidance
  • international tax avoidance
  • devolution of tax powers

SCQF credits

30 credits