LL4Z1 Half Unit
Business Taxation
This information is for the 2015/16 session.
Teacher responsible
Dr Ian Roxan NAB.7.25
and Mr Eduardo Baistrocchi NAB.7.33
Availability
This course is available on the MSc in Law and Accounting, Master of Laws and Master of Laws (extended part-time study). This course is available with permission as an outside option to students on other programmes where regulations permit.
This course is capped at 30 students. Students must apply through Graduate Course Choice on 杏吧论坛forYou.
Pre-requisites
The course is suitable both for those who have not studied taxation before and for those who have. It is strongly recommended for those studying LL4CJ Comparative Corporate Taxation or LL4CK Taxation of Corporate Transactions who have not studied taxation previously.
Course content
This course looks at how businesses are taxed in the UK. The course focuses on the key elements of the taxation of the income of businesses, including:
- taxation of trading income
- corporation tax, the nature of taxes on companies and the taxation of dividends
- capital allowances - relief for depreciation
- capital gains taxation
- partnership taxation
- tax relief for losses