LAW7051

Taxation of capital gains (6 points)

(LAW)

Leader: Kevin Pose

Offered:
City Second semester 2005 (On-campus)

Synopsis:

Objectives: Upon completion of this subject the student should have developed a thorough and detailed knowledge of the complex and intricate CGT provisions. In addition to a theoretical analysis of the provisions and the developing case law, there will be considerable focus on the practical implications of the provisions and the problems that have been encountered in seeking to determine the scope of their application. There will be an emphasis on active group discussions and debate during seminars in which all students will be expected to participate.

Assessment: Examination: 50% + Written paper (each student will be required to prepare a topic for class discussion which will form the basis for their written paper): 50%