20 Credits AUTUMN

Aims/Description: This module explores the legal framework and theoretical underpinnings of UK tax law. It explores the origins of the existing law, the principles that govern tax policy, and the details of and issues surrounding a range of direct taxes. This will promote understanding of the existing tax framework, and also an appreciation of the issues facing tax policymakers in modern times. This will be supplemented by consideration of the key question facing policymakers: how best to tackle the issue of tax avoidance. To this end, the effectiveness of current legislative and judicial anti-avoidance measures will be critically assessed.

Restrictions on availability: School of Law only, final year only

Teaching Methods: Lectures, Seminars, Tutorials, Independent Study
Assessment: Formal Exam

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 Individual modules are occasionally updated or withdrawn.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.

URLs used in these pages are subject to year-on-year change. For this reason we recommend that you do not bookmark these pages or set them as favourites.

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