Programme And Module Handbook
 
Course Details in 2025/26 Session


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Module Title LH Tax Law
SchoolBirmingham Law School
Department Law
Module Code 08 22377
Module Lead
Level Honours Level
Credits 20
Semester Semester 2
Pre-requisites
Co-requisites
Restrictions None
Contact Hours Lecture-30 hours
Tutorial-6 hours
Guided independent study-164 hours
Total: 200 hours
Exclusions
Description The module examines the basics of the operation and application of tax law through the operation of the four principal taxes. It is not a course on taxation as such. After considering how tax law originated and its current physiology, the module will look at the two major revenue raising taxes; the charge to income tax, on employees and self-employed taxpayers and VAT. It will then turn to the two principal taxes on capital: capital gains tax and inheritance tax. Emphasis will be on the construction and application of the taxing statutes in modern life.

At the end of the module the students should demonstrate knowledge and understanding of the issues covered, apply that knowledge to reasonably complex situations and provide reasoning and analysis. They should also be able to bring together and present coherently materials from all sources which deal with the issues addressed.
Learning Outcomes By the end of the module the student should be able to:
  • Competently summarise the current state of tax law and the impact of the recent reforms;
  • Evaluate the legal and policy issues addressed;
  • Evaluate and participate in legal arguments in context;
  • Competently express legal analysis in a succinct and relevant manner, in both oral and written form;
  • interact with other members of a learning group, giving and receiving information and ideas and modifying responses where appropriate;
  • Assess their own progress;
  • Make intelligent use of standard paper and electronic resources to locate relevant and up-to-date information on the issues covered;
  • Use word-processing, standard library and information retrieval systems and web-based resources.
Assessment 22377-01 : Exam : Exam (Centrally Timetabled) - Written Unseen (100%)
Assessment Methods & Exceptions Assessments:
Take home exam (open-book) - 3hrs (100%)

Reassessment:
Resit failed component(s)
Other None
Reading List