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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