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LA9FC - Corporate Tax Law

  • Module code: LA9FC
  • Module name: Corporate Tax Law
  • Department: Law School
  • Credit: 20

Content and teaching | Assessment | Availability

Module content and teaching

Principal aims

One principle aim of the module is to provide students with an understanding of the theory of corporate tax law. To this end, emphasis will be placed on its conceptual links with the policies underlying corporate law, especially those of relating to groups of companies and common types of corporate transactions. The topics to be discussed on the module include the following: Company taxation: contexts, history and theories; Company law: reserves and distributable profits; Corporation tax; Groups of companies – company law and tax; Dividends in kind and maintenance of capital; Company disposals and acquisitions; and Demergers. The second principal aim is to promote an understanding of how, through the use of planning and drafting techniques, corporate tax lawyers perform a valuable societal role in promoting the operation of corporate taxation law in practice. To this end, emphasis will be placed on reviewing the drafting of certain common types of transactional documentation, especially those relating to company disposals and acquisitions.

Departmental link

http://www2.warwick.ac.uk/fac/soc/law/current/pg/modules/LA9FC

Module assessment

Assessment group Assessment name Percentage
20 CATS (Module code: LA9FC-20)
A (Assessed work only) 4000 word essay 100%

Module availability

This module is available on the following courses:

Core
  • Postgraduate Taught International Commercial Law (M223) - Year 1
Optional Core
  • Postgraduate Taught International Commercial Law (M223) - Year 1
Optional
  • Postgraduate Taught LLM in International Corporate Governance and Financial Regulation (M221) - Year 2
  • Postgraduate Taught International Economic Law (M3P7) - Year 2
  • Postgraduate Taught Advanced Legal Studies (M3PJ) - Year 2