DRAFT. This version of the catalogue is a draft version and subject to change.
Unless you have been specifically directed here, you probably want to use the main catalogue.
Last modified: 2 Days, 3 Hours, 10 Minutes ago
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 | First Term | Credit Points | 25 credits (12.5 ECTS credits) |
| Campus | Aberdeen | Sustained Study | No |
| Co-ordinators |
|
||
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 | 30 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| 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 | |
| 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. |
| Assessment Type | Summative | Weighting | 70 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| 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. |
|||
| 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. |
There are no assessments for this course.
| Assessment Type | Summative | Weighting | ||
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
Re-submission of failed element in re-sit diet; the failed course will be capped at grade 09 (D3). |
|||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
|
|
||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Reflection | Create | To communicate orally and in writing information, advice and choices in an effective and persuasive manner. |
| Procedural | Apply | To apply the principles, rules, and intellectual tools to business scenarios, such as tax planning and design of business structure. |
| Conceptual | Analyse | To assess the efficacy of specific tax rules by referring to the basic principles and analytical tools acquired in the course. |
| Procedural | Evaluate | To engage with the discussion of the cutting-edge issues in the field of tax law. |
| Conceptual | Understand | To gain understanding of the legal framework and basic principles of tax law. |
We have detected that you are have compatibility mode enabled or are using an old version of Internet Explorer. You either need to switch off compatibility mode for this site or upgrade your browser.