Course finder
Semester 1
Revenue Law (LAWS08118)
Subject
Law
College
CAHSS
Credits
10
Normal Year Taken
2
Delivery Session Year
2023/2024
Pre-requisites
This course is only open to visiting students who are nominated to study with us on a Law exchange agreement. Exchange students outside of Law and study abroad students are not eligible to enrol on this course, with no exceptions.
Course Summary
An introduction to the law of UK direct and indirect taxation as it applies to Scotland. Particular emphasis is placed on the law of Income Tax, Capital Gains Tax, VAT and Inheritance Tax.
Course Description
Revenue Law provides and introduction to principles of taxation and the UK national taxes as they apply to Scotland. During the course, students will explore introductory subjects in tax; such as, the functions of taxation and tax avoidance. In addition, students will study specific taxes, including Income Tax, Capital Gains Tax, VAT and Inheritance Tax with a view to identifying tax issues from a set of facts. By the end of the course, students will be able to identify relevant sections from tax statutes, as well as relevant case law, and apply the to a problem scenario.
Assessment Information
Written Exam 100%, Coursework 0%, Practical Exam 0%
Additional Restrictions
This course is only open to visiting students who are nominated to study with us on a Law exchange agreement. Exchange students outside of Law and study abroad students are not eligible to enrol on this course, with no exceptions.
view the timetable and further details for this course
Disclaimer
All course information obtained from this visiting student course finder should be regarded as provisional. We cannot guarantee that places will be available for any particular course. For more information, please see the visiting student disclaimer: