SOLM122 Taxation of Individuals (Not running 2021-22)
The module will consider the tax policy, system design and technical issues involved in the taxation of individuals. It will look at a range of issues in the design of an individual income tax system, including the construction of the tax base, tax rates and deductions and incentives. It will also look at options for the taxation of savings and wealth. The increasingly important area of cross-border taxation of both income and wealth will also be examined.
LLM in Tax Law
Mode of Assessment
Final Assessment Exercise