BTC4150

Advanced taxation (6 points)

(BUS)

Leader: Mr Ken Devos

Offered:
Not offered in 2003.

Synopsis: The subject focuses on tax planning and comprises an indepth analysis of the taxation implications of partnerships, trusts and companies, together with operational topics such as capital gains taxation; anti-avoidance; alienation of income and tax shelters.

Assessment: Case study: 25% + Research assignment (3000 words): 25% + Examination (2 hours): 50%

Contact Hours: 3 hours per week

Prerequisites: BTC3150 or equivalent