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Curricular information is subject to change
The learning outcomes include, but are not limited to, the following capabilities: identify the importance of various sources of law in drafting and interpreting tax statutes; analyse the position of the tax collector under Irish law (including the constitutional and administrative fetters on the power of the tax collector to act); outline how an individual is taxed on receipt of various forms of income; outline the remedies available to a taxpayer; understand the impact of case law when interpreting tax statutes and applying tax law; identify the methods of tax collection used by governments. The module does not cover stamp duty or value added tax or any indirect taxes.
The module seeks to consider tax law through the prism of topical events (the impact of tax reliefs and exemptions, the ethics of tax avoidance, the perceived and actual equity of the tax system) and the national and international debate about the sources and structure of taxation. Students are strongly encouraged to contribute to class discussions.
Any student who takes this module, is eligible to be considered for the PWC Prize for Revenue Law.
This module looks at taxation in Ireland, focussing on the sources of tax law, and the interpretation of tax law. We look at legislation as well as case law. Reading legislation, and applying it to particular scenarios, is a skill which is the subject of class exercises. We examine the building blocks of the tax system in Ireland for individuals, paying particular attention to how tax is identified and discharged. This is not a computational module as a legal, rather than numerical, analysis is undertaken.
Student Effort Type | Hours |
---|---|
Lectures | 20 |
Specified Learning Activities | 0 |
Autonomous Student Learning | 126 |
Online Learning | 4 |
Total | 150 |
No particular module is necessary.
Learning Recommendations:LAW 20090 Company Law
Description | Timing | Component Scale | % of Final Grade | ||
---|---|---|---|---|---|
Essay: Essay on a topic (1200 words) | Week 8 | n/a | Graded | No | 30 |
Essay: Essay on a topic (2800 words) | Coursework (End of Trimester) | n/a | Graded | No | 70 |
Resit In | Terminal Exam |
---|---|
Spring | No |
• Group/class feedback, post-assessment
• Peer review activities
• Self-assessment activities
Feedback will involve a class discussion prior to the date of submission of the mid-semester assignment during which we will discuss the structure and argumentation of a response. The class will break into groups to assess the most important components of a piece of legal writing. This will involve other students giving consideration to issues raised by these groups. After the assessment, there will be a discussion in class as to the components of the assignment. In previous years, students have been invited to volunteer to present their work, and this has also involved peer review by other students.