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LS403J: PRINCIPLES OF TAX LAW (2026-2027)

Last modified: 2 Days, 3 Hours, 10 Minutes ago


Course Overview

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.

Course Details

Study Type Undergraduate Level 4
Term First Term Credit Points 25 credits (12.5 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Dr Qiang (John) Cai

What courses & programmes must have been taken before this course?

  • Any Undergraduate Programme (Studied)

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

This course will guide students through some of the key topics of tax law including, inter alia:

  • the concept of taxation and the principles of tax law;
  • tax avoidance and anti-avoidance policies;
  • income tax;
  • capital gain tax;
  • Corporation tax;
  • value-added tax; and
  • international taxation

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.


Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers


Details, including assessments, may be subject to change until 31 August 2025 for 1st Term courses and 19 December 2025 for 2nd Term courses.

Summative Assessments

Essay

Assessment Type Summative Weighting 30
Assessment Weeks Feedback Weeks

Look up Week Numbers

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 1500
Learning Outcomes
Knowledge LevelThinking SkillOutcome
ConceptualAnalyseTo assess the efficacy of specific tax rules by referring to the basic principles and analytical tools acquired in the course.
ConceptualUnderstandTo gain understanding of the legal framework and basic principles of tax law.
ReflectionCreateTo communicate orally and in writing information, advice and choices in an effective and persuasive manner.

Exam

Assessment Type Summative Weighting 70
Assessment Weeks Feedback Weeks

Look up Week Numbers

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.  

Learning Outcomes
Knowledge LevelThinking SkillOutcome
ConceptualAnalyseTo assess the efficacy of specific tax rules by referring to the basic principles and analytical tools acquired in the course.
ConceptualUnderstandTo gain understanding of the legal framework and basic principles of tax law.
ProceduralApplyTo apply the principles, rules, and intellectual tools to business scenarios, such as tax planning and design of business structure.
ProceduralEvaluateTo engage with the discussion of the cutting-edge issues in the field of tax law.
ReflectionCreateTo communicate orally and in writing information, advice and choices in an effective and persuasive manner.

Formative Assessment

There are no assessments for this course.

Resit Assessments

Resubmission of failed element in resit diet

Assessment Type Summative Weighting
Assessment Weeks Feedback Weeks

Look up Week Numbers

Feedback

Re-submission of failed element in re-sit diet; the failed course will be capped at grade 09 (D3).

Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
ReflectionCreateTo communicate orally and in writing information, advice and choices in an effective and persuasive manner.
ProceduralApplyTo apply the principles, rules, and intellectual tools to business scenarios, such as tax planning and design of business structure.
ConceptualAnalyseTo assess the efficacy of specific tax rules by referring to the basic principles and analytical tools acquired in the course.
ProceduralEvaluateTo engage with the discussion of the cutting-edge issues in the field of tax law.
ConceptualUnderstandTo gain understanding of the legal framework and basic principles of tax law.

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