Paper - Academic Registry and Council Secretariat - Queen Mary ...

TPB2012-024
Foreign element
VAT
Taxation principles and policy
Module A [LWM47A]
Underlying principles, themes and ideals in taxation
Survey of United Kingdom taxes
The nature of tax and the aims of a successful tax system
Principles of direct and indirect taxation
Comparative elements of taxation
Module B [LWM47B]
Sequence: module A must be attempted before module B
Issues in modern taxation
Tax and economic attitudes
Tax and political attitudes
Statutory interpretation
Tax avoidance
Module C [LWM47C]
Sequence: modules A and B must be attempted before module C
United Kingdom taxes I: taxes on income
Employment income
Business/trading income
Corporation tax
Countering avoidance in the provision of personal services: the IR35 legislation and debate
Module D [LWM47D]
Sequence: modules A and B must be attempted before module D
United Kingdom taxes II: additional tax bases
Capital Gains Tax
Inheritance tax and wealth
Taxation of land and property
Value Added Tax
Telecommunications law
Module A [LWM48A]
The purpose and experience of telecommunications regulation
Telecommunications law: introduction
Evolution of telecommunications regulation: models of regulation and market structures
Technology: a foundation
Competition, interconnection and pricing: the economic background of telecommunications law
Social policy and regulation: universal service, consumer protection and privacy
Module B [LWM48B]
Sequence: module A must be attempted before module B
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