15 Credits SPRING

Aims/Description: This module will explore existing UK tax policy, and the problems that this presents from both theoretical and practical perspectives. The module will first consider the origins of the existing law, before examining the overarching principles against which tax law can be judged. It will then assess the current framework against these principles, focusing first on income taxes before moving to taxes on capital, particularly capital gains tax and inheritance tax. The current scheme of corporate taxation will be also examined. The module will then consider the particular issues of tax avoidance facing policymakers, before analysing the central anti-avoidance measures.

Staff Contact: Katherine Cousins
Teaching Methods: Seminars, Independent Study
Assessment: Course work

Information on the department responsible for this unit (Law):

Departmental Home Page
Teaching timetable


The content of our courses is reviewed annually to make sure it's up-to-date and relevant. Individual modules are occasionally updated or withdrawn. This is in response to discoveries through our world-leading research; funding changes; professional accreditation requirements; student or employer feedback; outcomes of reviews; and variations in staff or student numbers. In the event of any change we'll consult and inform students in good time and take reasonable steps to minimise disruption.

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Teaching methods and assessment displayed on this page are indicative for 2021-22. Students will be informed by the academic department of any changes made necessary by the ongoing pandemic.

Western Bank, Sheffield, S10 2TN, UK