There is continual interaction between commercial practice and taxation legislation and case law. The legislation relating to income tax and goods and services tax and the administration of them occupies several volumes of the statute books and parts of it are highly detailed but it is possible to identify a number of constant, although evolving, themes. The aim of this course is to study those themes and the current law in respect of them. The course concentrates on legal principles as such and it is not necessary that students have any knowledge of mathematics, economics or accounting.
Examination is 'open book'.
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