| Unit name | Revenue Law |
|---|---|
| Unit code | LAWDM0037 |
| Credit points | 30 |
| Level of study | M/7 |
| Teaching block(s) |
Academic Year (weeks 1 - 52) |
| 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 |
This unit covers four taxes - income tax, capital gains tax, corporation tax and inheritance tax. It begins with an historical introduction and an examination of the distinction between tax avoidance (legal) and tax evasion (illegal). It ends with a discussion of possible reforms. Although income tax is statute based, there is also a substantial body of income tax case law. The other three taxes are mainly statute based. The unit does not cover the taxation of foreign income or gains, or anything to do with double tax treaties.
