The module is designed for students who wish to gain an understanding of tax avoidance from a UK perspective. The module approaches tax avoidance firstly from a historical viewpoint and distinguishes it from both evasion and mitigation. The responses of both courts and the UK Parliament to the perceived problem are examined from the viewpoint of both individuals and businesses. Apart from judicial approaches, the General Anti-Abuse Rule will be examined as will other anti-avoidance measures, including the Disclosure of Tax Avoidance Schemes rules. The international perspective will be explored, including the use of transfer pricing, controlled foreign companies and tax havens. The penalties that tax authorities wish to impose will also be discussed.
LLM in Tax Law
2.15 hour examination