杏吧论坛

Dr Michael Blackwell and Mr Eduardo Baistrocchi

This course is compulsory on the BA in Anthropology and Law. This course is available on the BSc in Accounting and Finance and LLB in Laws. This course is available as an outside option to students on other programmes where regulations permit and to General Course students.

Taxation is a topic that has throughout history pervaded political debate and is encountered in every area of life. Taxation was one of the very first subjects to be taught at 杏吧论坛. The teaching of tax law as an academic subject started at 杏吧论坛, where it was introduced by Professor GSA Wheatcroft in 1957.

The syllabus is set out below, although there is some variation of topics selected from year to year, depending on the focus of current debate, and in the order of topics.

• The first term of the course begins by looking at the tax administration system in the UK. The remainder of the first term focuses on a technical legal approach to tax. Using a mixture of legislation and case law we assess liability to UK tax on (i) employment income; (ii) business income; and (iii) capital gains. The term concludes by looking at ‘international tax’, ie the liability to tax where an individual or company is potentially subject to the tax laws of several jurisdictions.

• The second term of the course focuses on tax avoidance looking at questions such as: What is tax avoidance and how does it differ from tax planning? What strategies do individuals and companies adopt to avoid tax? How do judges respond to tax avoidance through anti-avoidance doctrines and rules of interpretation and to what extent is that compatible with the judicial role? How effective can legislative responses to tax avoidance be and what are the limitations on such responses? How can companies be fairly taxed in the digital economy? How have public attitudes to tax avoidance changed over time? Should corporations behave ‘responsibly’ and pay their fair share of taxes, or are they obliged to do whatever they can to maximize shareholder returns? To what extent does professional ethics inform accountants and lawyers who advise on tax avoidance?

On the course the approach to the subject includes a strong policy perspective. However, legal issues are still important. The UK tax code is long and complex. There are also many relevant cases that are required reading too. This course requires students to understand and apply difficult concepts and legislation.

By taking this course you should develop the following skills and attributes (i) working with and analysing legislation; (ii) working with and analysing case law; (iii) research skills; (iv) communication skills; (v) professionalism.

Students taking this course should be prepared to use a variety of sources ranging from statute and case law to literature on public policy. The precise balance of materials used varies from topic to topic. All the readings set will be accessible and non-mathematical. NO COMPUTATION is required and no knowledge of any discipline other than law is required. The course is open to second and third year law students, and experience suggests that it is equally suitable for both years.

This course will have three hours of teaching content each week in Autumn Term and Winter Term. There will be a reading week in Week 6 of each term.

A variety of methods will be used within the weekly classes/seminars. This  system is not suitable for students who favour passive lecture learning and regurgitation of facts.  Student participation will be central.  Assistance will be given with methods for statute-based work.  Substantial preparation by students will form an integral part of the course.

Students are expected to produce at least 2 formative assignments over the academic year.

• Eduardo Baistrocchi, The International Tax Regime and Global Power Shifts. Virginia Tax Review, Vol. 20, No. 2, 2021, Available at SSRN: https://ssrn.com/abstract=3744992
• M.C. Blackwell 'The April 2019 loan charge' [2019] British Tax Review 240-257. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3434951
• M.C. Blackwell ‘Conduct Unbefitting: Solicitors, the SRA and Tax Avoidance’ [2019] British Tax Review 31-54. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3354776
• M.C. Blackwell ‘Variation in the Outcomes of Tax Appeals Between Special Commissioners: An Empirical Study’ [2013] British Tax Review 154. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3337780

Exam (100%, duration: 3 hours and 30 minutes) in the spring exam period.

Selected 'Legislation' may be taken into the exam, with non-verbal markings only.