Posted: March 7th, 2015
Learning outcomes covered
1. Understand broadly the history and framework of UK Tax and the systems implemented therein, including compliance issues related to each of the major taxes
2. Develop a sufficient grounding in taxation of the individual and corporate body to evaluate and quantify the positions of investors, employees, the self- employed and the corporate body
3 Discuss the integrative effects of the various taxes and explain the taxation consequences of their interaction
Required
Discuss to what degree the current UK tax system embraces the characteristics of a desirable tax system. (Your answer should consider, amongst other things, the modern interpretation of Adam Smith’s ‘Canons of Taxation’.)
(2000 words)
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