Law

Tax Law and Policy

Module code: M6036
Level 6
15 credits in spring semester
Teaching method: Lecture, Seminar
Assessment modes: Multiple choice questions, Essay

On this module, you will look at taxation in two different but connected ways.

You'll learn about:

• why taxes are necessary
• what they do
• how they are designed and enacted
• how they reflect and shape society.

You'll study the basic principles and mechanisms of tax law and policy, focusing on the UK income tax and the taxation of individuals. You will also learn more about business taxation, in particular corporate and partnership taxation.

 

Module learning outcomes

• Know the main features of the UK tax system
• Be aware of the role and importance of tax law and policy in society
• Be able to unpack and analyse technical tax provisions and critically assess their impact/effectiveness
• Know how to navigate and use the essential texts/sources in the field and provide tax advice