LL4Z1 Half Unit
Business Taxation
This information is for the 2016/17 session.
Teacher responsible
Dr Ian Roxan NAB.7.25
and Mr Eduardo Baistrocchi NAB.7.33
Availability
This course is available on the MSc in Law and Accounting, 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 is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.
Pre-requisites
The course is suitable both for those who have not studied taxation before and for those who have. It is strongly recommended for those studying LL4CJ Comparative Corporate Taxation or LL4CK Taxation of Corporate Transactions who have not studied taxation previously.
Course content
This course looks at how businesses are taxed in the UK. The course focuses on the key elements of the taxation of the income of businesses, including:
- taxation of trading income
- corporation tax, the nature of taxes on companies and the taxation of dividends
- capital allowances - relief for depreciation
- capital gains taxation
- partnership taxation
- tax relief for losses
The course is suitable for students who are interested in taking one course in taxation, including students who have not studied taxation before. It will be a good background course on UK business taxation for students taking LL4CJ Comparative Corporate Taxation or LL4CK Taxation of Corporate Transactions who do not previously have a sufficient background in UK taxation.
Teaching
20 hours of seminars in the MT. 2 hours of seminars in the ST.
There will be a reading week in Week 6 of the MT.
Formative coursework
One 2,000 word essay.
Indicative reading
Indicative reading: Tiley and Loutzenhiser, Revenue Law; Lee, Revenue Law Principles and Practice; Salter, Lee and Snape, Revenue Law: Text and Materials. Legislation: Tolley's Yellow Tax Handbook, or CCH The Red Book. Current editions need to be used. Detailed reading lists will be provided during the course via Moodle.
Assessment
Exam (100%, duration: 2 hours, reading time: 15 minutes) in the main exam period.
Relevant legislation may be taken into the examination room (Tolley's Yellow Tax Handbook or CCH The Red Book) if un-annotated.
Key facts
Department: Law
Total students 2015/16: 20
Average class size 2015/16: 19
Controlled access 2015/16: Yes
Value: Half Unit
Personal development skills
- Communication
- Specialist skills
Course survey results
(2012/13 - 2014/15 combined)
1 = "best" score, 5 = "worst" scoreThe scores below are average responses.
Response rate: 61%
Question |
Average | ||||||
---|---|---|---|---|---|---|---|
Reading list (Q2.1) |
1.9 | ||||||
Materials (Q2.3) |
1.8 | ||||||
Course satisfied (Q2.4) |
1.9 | ||||||
Lectures (Q2.5) |
1.9 | ||||||
Integration (Q2.6) |
1.9 | ||||||
Contact (Q2.7) |
1.9 | ||||||
Feedback (Q2.8) |
2.1 | ||||||
Recommend (Q2.9) |
|