| Taxation principles and policy |
| Section A: Underlying
principles, themes and ideals in taxation |
| ·
Survey of United Kingdom taxes |
| ·
The nature of tax and the aims of a successful tax
system |
| ·
Principles of direct and indirect taxation |
| ·
Comparative elements of taxation |
| Section B: Issues in
modern taxation |
| ·
Tax and economic attitudes |
| ·
Tax and political attitudes |
| ·
Statutory interpretation |
| ·
Tax avoidance |
| Section C: United
Kingdom taxes I: taxes on income |
| ·
Employment income |
| ·
Business/trading income |
| ·
Corporation tax |
| ·
Countering avoidance in the provision of personal
services: the IR35 legislation and debate |
| Section D: United
Kingdom taxes II: additional tax bases |
| ·
Capital Gains Tax |
| ·
Inheritance tax and wealth |
| ·
Taxation of land and property |
| ·
Value Added Tax |
Sequence:
Section A first followed by section B. |
| Textbooks:
|
| Simon James, Christopher Nobes
and Alan Melville, The Economics of Taxation,
Principles,Policy and Practice AND Taxation, Finance Act,
7th updated ed (Financial Times/Prentice Hall; Coursepack
edition 2007), ISBN: 9781405887809 |
| Natalie Lee (ed), Revenue
Law: Principles and Practice 25th ed (Haywards Heath:
Tottel Publishing, 2007),
ISBN: 9781845924645 |
| Tolley’s Yellow Tax
Handbook [current edition] (London:
Butterworths) ISBN: 9781405712354 |
