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DRPS : Course Catalogue : School of Law : Law

Undergraduate Course: Taxation of transactions (LAWS10154)

Course Outline
SchoolSchool of Law CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 10 (Year 3 Undergraduate) AvailabilityNot available to visiting students
SCQF Credits20 ECTS Credits10
SummaryThis course will build on knowledge acquired in Revenue Law Ordinary, but here the approach will be to consider the application of a number of taxes in the context of particular transactions rather than considering each tax individually. The core aims of the course are to get students to engage in the creative use of law for particular ends, whilst at the same time ensuring engagement with the ethical issues involving paying (or not paying) tax.
Course description Not entered
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed: Revenue Law (LAWS08118)
Prohibited Combinations Other requirements None
Course Delivery Information
Academic year 2017/18, Not available to visiting students (SS1) Quota:  14
Course Start Semester 1
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Seminar/Tutorial Hours 20, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 176 )
Assessment (Further Info) Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment) 25% Case Assessment
75% Practical Project
Feedback Not entered
No Exam Information
Learning Outcomes
On completion of this course, the student will be able to:
  1. 1. Knowledge and Sources of Law:
    By the end of the course the students should have
    - an advanced understanding of the application of UK taxation in relation to common business and estate planning transactions
    - an appreciation of the principles behind planning transactions in a tax efficient manner
    - consolidated knowledge of appropriate primary and secondary source material
    - a knowledge of topical developments in the field and any broader repercussions in society
    - an understanding of the meaning and impact of ┐tax avoidance┐.
  2. 2. Subject-specific Skills:
    By the end of the course, students should have
    - gained the ability to identify the relevant factual and legal issues surrounding a proposed transaction,
    - gained the ability to analyse, evaluate and interpret relevant source material,
    - acquired an advanced approach to addressing critically complex legal questions,
    ┐ further developed an awareness of the need to provide evidence for assertions
    and in argument, in particular appropriate legal authority,
    - - acquired knowledge and awareness of the ethical and economic issues of tax planning.
  3. 3. General Transferable Intellectual Skills:
    The course aims to develop
    - complex evaluative and critical reasoning
    - the ability to engage creatively to suggest solutions to practical scenarios
    - an ability to assess critically these solutions
    - an ability to apply knowledge outcomes to complex questions in written and oral form
    - an advanced ability to present arguments for and against a proposition in a dispassionate manner
    - the faculty of assessing and presenting the relative weight to be accorded to arguments
    - the use of electronic legal resources at an advanced level
    - the ability to organise academic work through working to a tight timescale.
  4. 4. Key Personal Skills:
    This course will provide students with the opportunity to:

    - develop and enhance oral and written skills to a high standard;
    - develop their ability to prepare and lead class or group discussions and to keep within require time limits;
    - develop an ability to listen and take on board the views and opinions of others.
  5. Students will engage with the ethical and economic issues of tax planning. They will also be required to reflect on the challenges faced by governments in addressing tax planning.
Reading List
Additional Information
Graduate Attributes and Skills Not entered
KeywordsTaxation of Transactions
Course organiserMs Sandra Eden
Tel: (0131 6)50 2627
Course secretaryMrs Susan Leask
Tel: (0131 6)50 2344
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