THE UNIVERSITY of EDINBURGH

DEGREE REGULATIONS & PROGRAMMES OF STUDY 2022/2023

Timetable information in the Course Catalogue may be subject to change.

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DRPS : Course Catalogue : School of Law : Law

Undergraduate Course: Revenue Law (LAWS08118)

Course Outline
SchoolSchool of Law CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 8 (Year 2 Undergraduate) AvailabilityAvailable to all students
SCQF Credits10 ECTS Credits5
SummaryAn 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.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Information for Visiting Students
Pre-requisitesThis course is only open to visiting students coming through a direct exchange with the School of Law (including Erasmus students on a Law-specific Exchange). Exchange students outside of Law and independent study abroad students are not eligible to enrol in this course, with no exceptions.
High Demand Course? Yes
Course Delivery Information
Academic year 2022/23, Available to all students (SV1) Quota:  80
Course Start Semester 2
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 100 ( Lecture Hours 22, Seminar/Tutorial Hours 5, Summative Assessment Hours 2, Programme Level Learning and Teaching Hours 2, Directed Learning and Independent Learning Hours 69 )
Assessment (Further Info) Written Exam 100 %, Coursework 0 %, Practical Exam 0 %
Additional Information (Assessment) 100% Exam
Feedback Not entered
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)2:00
Resit Exam Diet (August)2:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. The objectives are to provide members of the class with knowledge of the main UK taxes, VAT, and how they interrelate, and to help them develop their analytical powers in a highly technical area of law, and to enhance their skills at applying the law to factual situations.
  2. 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
Reading List
None
Additional Information
Graduate Attributes and Skills Not entered
Additional Class Delivery Information tutorial attendance required
KeywordsRevenue Law
Contacts
Course organiserDr Amy Lawton
Tel:
Email: alawton@ed.ac.uk
Course secretaryMrs Suzanne Strath
Tel: (0131 6)517000
Email: Suzanne.Strath@ed.ac.uk
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