Unit information: Tax Law in 2009/10

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Unit name Tax Law
Unit code LAWD30013
Credit points 20
Level of study H/6
Teaching block(s) Teaching Block 4 (weeks 1-24)
Unit director Emeritus Professor. Roger Kerridge
Open unit status Not open
Pre-requisites

None -
Co-requisites

None
School/department University of Bristol Law School
Faculty Faculty of Social Sciences and Law

Description including Unit Aims

The unit covers: 

  1. History of the tax system - tax avoidance and tax evasion.
  2. Interpretation of tax statutes and re-writing the tax code.
  3. Income taxation of the self-employed.
  4. Income taxation of employees.
  5. Capital Gains Tax, persons, assets, acquisitions and disposals.
  6. Inheritance Tax, tax on death, exemptions and reliefs, reservation of benefit, the pre-owned assets regime, and the taxation of lifetime transfers.
  7. Reform of the tax system.

The unit is designed for law students, and so does not involve much maths.

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