杏吧论坛

Dr Andy Summers and Dr Alexandra Evans

This course is available on the BA in Anthropology and Law, 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 with an introduction to the principles of statutory interpretation, including in tax avoidance cases. The course then focuses on a technical legal approach to the taxation of personal income, focusing on(i) employment income; and (ii) trading income (of unincorporated businesses). In connection with the latter, we also touch on the tax treatment of capital gains. 



• The second term of the course begins by analysing the value added tax legislation in the UK and the principles relating to UK VAT that derive from European Law and understanding why and how these principles are still relevant following BREXIT. The course then 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?

The approach to these topics is first-and-foremost doctrinal, although it also includes a strong policy perspective. 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 two 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 seminars, typically a mix of lecture-style and interactive small group exercises. Student participation is central to both formats.  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 1 formative assignment per term. 

• News Corporation UK v Revenue and Customs Commissioners [2023] STC 446
  
   
• Duke of Westminster v Commissioner of Inland Revenue (1935) 19 TC 490
  
   
• HMRC v Vermilion Holdings Ltd [2023] UKSC 37
  
   
• Dan Neidle, ‘Carried Too Far? A Challenge to the Tax Treatment of Carried Interest in the Private Equity Industry’ (2023) British Tax Review 1, 45-67
  
   
• Michael Blackwell, ‘Case note: Unreasonably Limiting Access to the Courts? R (Haworth) v Revenue and Customs Commissioners’ (2022) 85(5) Modern Law Review 1562
  
   
• Joshua D Blank, ‘What’s Wrong with Shaming Corporate Tax Abuse?’ (2009) 62(4) Tax Law Review 539
  
   
• Reuven Avi-Yonah, ‘Corporate Taxation and Social Responsibility’ (2014) 11(1) NYU Journal of Law & Business 1

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.