Taxation Ordinary (U02828)

? Credit Points : 10 ? SCQF Level : 8 ? Acronym : LAW-2-U02828

An introduction to the law of direct and indirect taxation as it applies to Scotland. Particular emphasis is placed on the law of Income Tax, Capital Gains Tax and Inheritance Tax.

Entry Requirements

? Pre-requisites : All students taking this course should also have taken Legal Reasoning and Legal System U02831, although a pass in that course is not essential, provided that it is being retaken.

Subject Areas

Home subject area

Law, (School of Law, Schedule F)

Delivery Information

? Normal year taken : 2nd year

? Delivery Period : Semester 2 (Blocks 3-4)

? Contact Teaching Time : 2 hour(s) 30 minutes per week for 11 weeks

First Class Information

Date	Start	End	Room	Area	Additional Information
07/01/2008	11:10	12:00	Lecture Theatre 183, Old College	Central

All of the following classes

Type	Day	Start	End	Area
Lecture	Monday	11:10	12:00	Central
Lecture	Thursday	11:10	12:00	Central

Summary of Intended Learning Outcomes

The objectives are to provide members of the class with knowledge of the main UK taxes, and how they interrelate, and to help them develop their analysical powers in a highly technical area of law, and to enhance their skills at applying the law to factual situations.

Class members will gain experience in using highly technical statutory material, and in applying it in practical contexts. Through the worksheets, they will gain the benefit of self-directed learning, whilst at the same time supported by the tutorial programme and question and answer sessions.