Authorised by Academic Registrar, April 1996
Objectives On the completion of this subject students should be able to demonstrate an awareness of recent developments in taxation law; predict possible changes in taxation law; analyse recent developments in taxation law in the context of established cases and legislation.
Synopsis Topics include an introduction to the tax system, focusing on the taxation of income receipts; capital gains tax and the taxation of companies; shareholders; trusts and partnerships.
Assessment Assignment (2500 words): 30% + Examination (3 hours, open-book): 70%