Dr Ian Roxan NAB 7.25 and Mr Eduardo Baistrocchi NAB7.33

This course is available on the Master of Laws and Master of Laws (extended part-time study). This course is available with permission as an outside option to students on other programmes where regulations permit.

This course will be relevant to the following LLM specialism: Taxation. NB: The monthly Taxation Seminars are available to all with an interest in taxation including LLM and MSc students. Students wishing to attend the Taxation Seminars are very welcome. For more information, see the Law Department or LSE Financial Markets Group web pages.

This course is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.

This course will look at important current issues in taxation and tax policy, often with an interdisciplinary approach. Students will be expected to bring to the discussion of these issues a good background knowledge of taxation, as well as the skills learned in LL4CG. It will use the monthly Taxation Seminars, organised by the Law and Economics Departments, during the Lent Term to provide students with direct exposure to current debates in taxation. The monthly seminars bring together a wide variety of participants, including lawyers, economists, accountants and government officials. Those attending the meetings are encouraged to participate, and the meetings provide a forum for topical discussion on taxation. The topics for the seminars are chosen each year from subjects of current interest. Seminars in this course outside of the monthly series will provide students with background for the monthly seminars and will provide the opportunity to explore in depth other topical issues in taxation and tax policy.

20 hours of seminars in the LT. 2 hours of seminars in the ST.

10 weekly two-hour seminars in the Lent Term in a variable format, including seminar-discussions and monthly Taxation Seminars attended by tax professionals and hosted jointly with the Economics Department.

Students are expected to submit one 2,000-word formative essay.

There is no fixed list, selections being made from year to year on the basis of topicality. Detailed reading lists will be provided during the course via Moodle.
Recommended preliminary reading
James & Nobes, Economics of Taxation, or another introductory tax policy book.

Essay (100%, 8000 words).